Below is an alphabetical list of account balances of Crazy Corporation as of December 31, 2019 and 2018 prior to the preparation of closing entries and financial statements.

			December 31,
Type of Account	Financial Statement	Account Title	2019		2018
			Debit	Credit	Debit	Credit
L	BS	Accounts Payable		35,500		31,300
A	BS	Accounts Receivable	58,800		62,000
CA	BS	Accumulated Depreciation, Equipment		64,400		48,300
CA	BS	Allowance for Doubtful Accounts		2,100		2,000
A	BS	Cash and Cash Equivalents	17,900		14,000
EQ	BS	Common Stock, no-par		88,200		64,000
EXP	IS	Cost of Goods Sold	185,100		175,845
EXP	IS	Depreciation Expense	16,100		15,295
EQ	RE	Dividends	62,200		62,200
A	BS	Equipment	126,500		97,600
EXP	IS	Income Tax Expense	29,300		27,835
EXP	IS	Insurance Expense	24,600		23,370
A	BS	Inventories	37,700		52,200
A	BS	Land	69,100		22,100
L	BS	Notes Payable		52,000		38,000
EXP	IS	Other Operating Expense	50,100		47,595
A	IS	Prepaid Insurance	1,700		3,900
EQ	RE	Retained Earnings		23,000		35,095
L	IS	Salary Expense	76,900		76,055
L	BS	Salary Payable		30,000		21,100
R	IS	Sales Revenue		438,000		416,100
L	BS	Unearned Revenue		22,800		24,100
		Totals	756,000	756,000	679,995	679,995

Question: Using the information given for Crazy Corporation, select the appropriate journal entry for each transaction. If there isn't a match, label it "unmatched 21"

DR REVENUE CR RETAINED EARNINGS
DR CASH CR BOND PAYABLE
	DR RETAINED EARNINGS CR EXPENSE
	DR DEPRECIATION EXPENSE CR ACCUMULATED DEPRECIATION
	DR CASH CR ACCOUNTS PAYABLE
	DR PREPAID INSURANCE CR CASH
	DR COMMON STOCK CR CASH
	DR UNEARNED REVENUE CR CASH
	DR INVENTORY CR ACCOUNTS PAYABLE
	DR BOND PAYABLE CR CASH
	DR EQUIPMENT CR ACCUMULATED DEPRECIATION
	DR RETAINED EARNINGS CR DIVIDEND PAYABLE
	DR BUILDING CR COMMON STOCK
	DR SERVICE REVENUE CR CASH
	DR BAD DEBTS EXPENSE CR ALLOWANCE FOR BAD DEBTS
	DR EXPENSE CR RETAINED EARNINGS
	DR CASH CR SERVICE REVENUE
	DR CASH CR UNEARNED REVENUE
	DR ACCUMULATED DEPRECIATION CR EQUIPMENT
	DR ACCOUNTS PAYABLE CR INVENTORY
	DR ACCOUNTS RECEIVABLE CR CASH
	DR CASH CR COMMON STOCK
	DR UTILITIES EXPENSE CR CASH
	DR INTEREST EXPENSE CR CASH
	DR CASH CR UTILITIES EXPENSE
	DR SERVICE CHARGE EXPENSE CR CASH
	DR DIVIDEND PAYABLE CR RETAINED EARNINGS
	DR ACCOUNTS PAYABLE CR CASH
	DR CASH CR DIVIDEND PAYABLE
	DR CASH CR PREPAID INSURANCE
	DR ALLOWANCE FOR BAD DEBTS CR BAD DEBTS EXPENSE
	DR CASH CR ACCOUNTS RECEIVABLE
	DR CASH CR SERVICE CHARGE EXPENSE
	DR NOTES PAYABLE CR MACHINERY
	DR MACHINERY CR NOTES PAYABLE
	DR COMMON STOCK CR BUILDING
	DR ACCUMULATED DEPRECIATION CR DEPRECIATION EXPENSE
	DR CASH CR INTEREST EXPENSE
	DR RETAINED EARNINGS CR REVENUE
	DR DIVIDEND PAYABLE CR CASH

These are the numbers to match:

1.

Company purchased inventory on account

2.

Company sold/provided services for cash

3.

Company recorded depreciation on equipment for the period

4.

Company paid NEXT YEARs insurance premium

5.

Company paid vendor for a prior purchase on account

6.

Company paid utility bill

7.

Company received cash deposit from customer for work to be performed in the future

8.

Company received payment on previous sale made on account

9.

Company purchased machinery with a note

10.

Company issued a bond at face value

11.

Company paid interest due on bond issued at face value

12.

Company issued common stock at par value

13.

Company issued common stock at par value in exchange for a building

14.

Company declared a dividend on common stock

15.

Company paid a previously declared dividend on common stock

16.

Company disposed of equipment that was fully depreciated (no residual)

17.

Company uses the percent of sales method and records estimated bad debts.

18.

Company recorded closing entry for revenue account

19.

Company recorded closing entry for expense account

20.

Companys bank statement indicated a service charge that had not previously been recorded

21.

Not Used - Match all unused journal entries to this item.