$4.$ Reconstruct the journal entry for cash paid for operating expenses, incorporating the change in the related balance sheet accounts$),$ it any$\mathrm{.}5.$ Reconstruct the journal entry for the sale of equipment at a loss, incorporating the change in the related balance sheet accounts$).$ it any.$6.$ Reconstruct the journal entry for income taxes expense, incorporating the change in the related balance sheet$$accounts$,$ if any$7.$ Reconstruct the entry for the purchase of new equipment$\mathrm{.}8.$ Reconstruct the entry for the issuance of the short$-$termnote payable$\mathrm{.}9.$Reconstruct the entry for the payment on the long$-$termnote payable$\mathrm{.}10.$ Reconstruct the entry for the issuance of common stock$\mathrm{.}11.$Reconstruct the entry to record the payment of cash dividends$\mathrm{.}12.$Close the revenue accounts$)$ to income summary$\mathrm{.}13.$Close the expense and loss accounts to income summary$\mathrm{.}14.$ Close Income Summary to Retained Earnings$\mathrm{.}4.$ Reconstruct the journal entry for cash paid for operating expenses, incorporating the change in the related balance sheet accounts$),$ it any$\mathrm{.}5.$ Reconstruct the journal entry for the sale of equipment at a loss, incorporating the change in the related balance sheet accounts$).$ it any.$6.$ Reconstruct the journal entry for income taxes expense, incorporating the change in the related balance sheet$$accounts$,$ if any$7.$ Reconstruct the entry for the purchase of new equipment$\mathrm{.}8.$ Reconstruct the entry for the issuance of the short$-$termnote payable$\mathrm{.}9.$Reconstruct the entry for the payment on the long$-$termnote payable$\mathrm{.}10.$ Reconstruct the entry for the issuance of common stock$\mathrm{.}11.$Reconstruct the entry to record the payment of cash dividends$\mathrm{.}12.$Close the revenue accounts$)$ to income summary$\mathrm{.}13.$Close the expense and loss accounts to income summary$\mathrm{.}14.$ Close Income Summary to Retained Earnings$\mathrm{.}4.$ Reconstruct the journal entry for cash paid for operating expenses, incorporating the change in the related balance sheet accounts$),$ it any$\mathrm{.}5.$ Reconstruct the journal entry for the sale of equipment at a loss, incorporating the change in the related balance sheet accounts$).$ it any.$6.$ Reconstruct the journal entry for income taxes expense, incorporating the change in the related balance sheet$$accounts$,$ if any$7.$ Reconstruct the entry for the purchase of new equipment$\mathrm{.}8.$ Reconstruct the entry for the issuance of the short$-$termnote payable$\mathrm{.}9.$Reconstruct the entry for the payment on the long$-$termnote payable$\mathrm{.}10.$ Reconstruct the entry for the issuance of common stock$\mathrm{.}11.$Reconstruct the entry to record the payment of cash dividends$\mathrm{.}12.$Close the revenue accounts$)$ to income summary$\mathrm{.}13.$Close the expense and loss accounts to income summary$\mathrm{.}14.$ Close Income Summary to Retained Earnings.