$1.$Reconstruct the journal entry for cash receipts from customers, incorporating the change in the related balance sheet account$($s$),$ if any.

$2.$Reconstruct the journal entry for cash payments for inventory, incorporating the change in the related balance sheet account$($s$),$ if any. Notes were not issued for the purchase of inventory. $3.$Reconstruct the journal entry for depreciation expense, incorporating the change in the related balance sheet account$($s$),$ if any. $4.$ Reconstruct the journal entry for cash paid for operating expenses, incorporating the change in the related balance sheet account$($s$),$ if any. $5.$Reconstruct the journal entry for the sale of equipment at a loss, incorporating the change in the related balance sheet account$($s$),$ if any. $6.$ Reconstruct the journal entry for income taxes expense, incorporating the change in the related balance sheet account$($s$),$ if any. $7.$ Reconstruct the entry for the purchase of new equipment. $8.$ Reconstruct the entry for the issuance of the short$-$term note payable. $9.$Reconstruct the entry for the payment on the long$-$term note payable. $10.$Reconstruct the entry for the issuance of common stock. $11.$ Reconstruct the entry to record the payment of cash dividends. $12.$ Close the revenue account$($s$)$ to income summary. $13.$ Close the expense and loss accounts to income summary. $14.$ Close Income Summary to Retained Earnings.