Adjysting journal entries please. Thank you.

Leasehold Amortize Leasehold Improvements for December 20XX 1 month of 5 Year lease Improvements Gain on Sale Properly record the 2 transactions recording any related fees as Professional Fees. Note the lawyer paid out the mortgage payable (a small amount of interest was also occurred). The entire investment of $80,000.00 was disposed of. Professional Fees Accrue accounting fees as per memo #125 Deferred Record the deferred revenue for classes paid but untaught (see Pages 15 and 16). Revenue See current invoicing for pricing Corporate Taxes Move $200 late fee to bank charges & interest Income Taxes Record $79,300 for taxes for the current year (P/S: ACCOUNTING STUDENTS ONLY)