Can someone please help me with the journal entries for these?

1. JAR purchased an insurance policy on 8/1/19 that is effective 8/1/19 to 7/31/20. 7 2. Employees worked a total of $1,440 between the last pay date and 12/31/19 that will 3 be paid on 1/3/20. 3. JAR determined that a $350 receivable from Lucky's Lively Llamas is not collectible. JAR uses the A/R (balance sheet) allowance method for bad debts. 4 JAR took a physical count of supplies on 12/31/19 and there was $456 left in the o supply closet 5. JAR has a note payable to Bank of America (hereinafter BOA) for $50,000 at an annual interest rate of 3%. The five-year note is dated 4/30/19 and pays interest -1 annually every 4/30. 6. On 12/31/19 JAR sold $5,000 of merchandise to Patty's Pet Groomers. Patty paid for the merchandise but JAR cannot deliver it until 1/6/20. JAR has included the $5,000 2 in Cash and Sales on the unadjusted trial balance. 7. An analysis completed by the controller's office, using the balance sheet (A/R) approach, indicates that 5% of total accounts receivable is uncollectible. (Round to 3 nearest whole dollar). 8. JAR uses a FIFO perpetual inventory system. A physical count of invenotry reveals $10,908 of inventory on hand at year end. (Do not use an inventory over/short -4 account) 10.JAR owns a building that was purchased in 2015 for $248,500. The building is being depreciated using straight line over a 20 year useful life and has a $74,500 salvage value. JAR's controller wants to find the orginal invoice for the building purchase and belives the invoice was filed by month of purchase, what month in 2015 was the building purchased? 11. JAR owns a forklift for moving freight that was purchased in 2016 for $9,300. The forklift is being depreciated using straight line over a 10 year useful life and has a -6 $2,100 salvage value. 12. JAR has one investement currently classified as Available for Sale, as of 12/31/19 -7 the fair value of the investment is $2,310. 13. JAR remits the state's 6% sales tax during the first week of the month following the end of each quarter. Based on JAR's 12/31/19 sales tax liability, what were JAR's total 4th quarter 2019 pre-tax sales? 14. The tax rate is 30% which affects all items of income and expense at the same rate. Hint: you must determine income before taxes to calculate income tax expense. 9 (Round total income tax expense to nearest whole dollar) 15. The 30% tax rate applies to other comprehensive income items as well as o income statement items. 16 JAR declared and paid $0.10 /per share in dividends during the year 2019. 100,000 shares of stock were outstanding during the entire year. (This dividend has already been declared and paid and is thus recorded in Dividends, close the Dividend account as part of closing entries, no adjusting entry is needed for this.) -5 -8 1