A B JE # Debit Account 1 Cash Common Stock Additional Paid in Capital Credit Account Debit Amount (S) Credit Amount (S) 147,000,000 35,000,000 112,000,000 2 Cash Unearned Revenue 36,000,000 36,000,000 3 Patent Cash 18.150,000 18,150,000 4 Inventory 180,000,000 Cash Accounts Payable 88,000,000 92,000,000 2345678910111 16 5 No Entry Required 17 18 6 20 21 22 7 Cash Property, Plant, Equipment 160,000,000 Cash Accounts Payable 70,000,000 90,000,000 124,800,000 Discounts on Bonds Payable 5,200,000 Bonds Payable 8 Prepaid Rent Cash 26,000,000 26,000,000 9 Supplies 7,500,000 31 Accounts Payable 7,500,000 33 10 10 Accounts Recievable 162,000,000 Sales Revenue 162,000,000 35 Cost of Goods Sold Inventory 87,000,000 87,000,000 38 11 Treasurey Stock 3,195,000 39 Cash 3,195,000 40 Adjusting Entries 41 42 Adj 1 435 44 45 46 Adj 2