1. Record the transactions in general journal form - DO NOT SKIP LINES BETWEEN EACH TRANSACTION. Round ALL calculations to the NEAREST WHOLE DOLLAR. 2. Post the transactions to the T-accounts. 3. Prepare an unadjusted trial balance. 4. Record the adjusting entries. Post the entries to the T-accounts. 5. Prepare an adjusted trial balance. 6. Prepare an a. income statement b. statement of retained earnings c. balance sheet 7. Record the closing entries. Post the entries to the T-accounts. 8. Prepare a post-closing trial balance. JDT, Inc. authorized 20,000 shares of $5 par value common stock. The trial balance of JDT, Inc as of January 1, 2021, is as follows: Cash 130,000 Accounts receivable 40,000 Allowance for bad debts 4,500 Office supplies 350 Inventory (45 @ $275) 12,375 Land 17,500 Equipment 12,000 Accumulated depreciation - Equipment 6,000 Building 115,000 Accumulated depreciation - Building 10,500 Accounts payable 30,000 Salaries payable 3,700 Mortgage payable - Building 68,122 Common Stock 48,000 Retained Earnings 156,403 327,225 327,225 Transactions for 2021: 1. Jan 1st - purchased new equipment for $65,000. The corporation paid cash. 2. Jan 15th-issued 1,200 additional shares of the $5 par value common stock for $8 per share. 3. Jan 31st-paid the salaries payable from 2020. 4. Feb 1st-after several attempts to collect from customers, wrote off $2,250 of uncollectible accounts receivable.