$26,500 54,000 22,700 67,100 91,300 30,000 Cash Accounts Receivable Equipment Allowance for Doubtful Accounts Accumulated Depreciation-Buildings Accumulated Depreciation-Equipment Accounts Payable Interest Payable Dividends Payable Unearned Rent Revenue Bonds payable (10%) Common Stock ($10 par) Paid-in Capital in Excess of Par-Common 28,500 12,600 29,000 5,800 Preferred Stock ($20 par) Paid-in Capital in Excess of Par-Preferred Retained Earnings Treasury Stock Cash Dividends Sales Revenue Rent Revenue Bad Debt Expense Interest Expense Cost of Goods Sold Depreciation Expense Other Operating Expenses Salaries and Wages Expense 28,900 37,500 Total 783,100 $783,100 Unrecorded transactions and adjustments: 1. On January 1, 2017, Quigley issued 1,200 shares of $20 par, 6% preferred stock for 527,600 2. On January 1, 2017, Quigley also issued 1,200 shares of common stock for $30,000 3. Quigley reacquired 250 shares of its common stock on July 1, 2017, for $47 per share. 4. On December 31, 2017, Quigley declared the annual cash dividend on the preferred stock and a $1.20 per share dividend on the outstanding common stock, all payable on January 15, 2018. 5. Quigley estimates that uncollectible accounts receivable at year-end is $5,400. 6. The building is being depreciated using the straight-line method over 30 years. The salvage value is $5,800 7. The equipment is being depreciated using the straight-line method over 10 years. The salvage value is $3,000 8 The unearned rent was collected on October 1, 2017, It was receipt of 4 months' rent in advance (October 1, 2017 through January 31, 2018) 9 The 1096 bonds payable pay interest every January 1The interest for the 12 months ended December 31, 2017, has not been paid or recorded