Bender Industries, reported the following account balances on January 1. Accounts Receivable Debit $ 5,000 Credit Accumulated Depreciation Additional Paid-in Capital $ 30,000 108,000 Allowance for Doubtful Accounts 2,000 Bonds Payable 0 Buildings 265,000 Cash 14,500 Common Stock, 10,000 shares of $1 par 10,000 Notes Payable (long-term) Retained Earnings 14,500 120,000 Treasury Stock 0 $ 284,500 $284,500 TOTALS The company entered into the following transactions during the year. January 15 Issued 14,000 shares of $1 par common stock for $68,000 cash. January 31 Collected $3,000 from customers on account. February 15 Reacquired 3,180 shares of $1 par common stock into treasury for $34,980 cash. March 15 Reissued 2,180 shares of treasury stock for $25,980 cash. August 15 Reissued 600 shares of treasury stock for 54,600 cash. September 15 Declared (but did not yet pay) a $1 cash dividend on each outstanding share of common stock. October 1 Issued 100, 10-year, $1,100 bonds, at a quoted bond price of 101. October 3 Wrote off a $1,500 balance due from a customer who went bankrupt. December 29 Recorded $248,000 of service revenue, all of which was collected in cash. December 30 Paid $218,000 cash for this year's wages through December 31. (Ignore payroll taxes and payroll deductions.) December 31 Calculated $10,000 of depreciation for the year to be recorded. (Ignore accrual adjustments for interest and income taxes.) Requirement General Journal General Ledger Trial Balance Balance Sheet Debt to Assets Ratio General Journal tab Prepare the journal entries to record each transaction. Review the accounts as shown in the General Ledger and Trial Balance tabs.