Can you please help with the journal entries - are they listed correctly with the correct amounts? There are only 11

Journal Entry #1 Mason Automotive sells 15,000,000 shares at $2 par for $15 on January 1st, 2020. Journal Entry #2 Ed Mason, the CEO, hires 3,500 employees, whom will receive a combined salary of $4.5 Million on a monthly basis. The employees started on January 1st and will be paid for the month of January on February 4th. Employee's with holdings are as follows: 12% for federal income taxes 6% for state income taxes and 7.65% for FICA. Record the necessary entry as of January 1st, 2020. Journal Entry #3 On January 1st, Mason Automotive receives $65 Million advance payment from a customer, Highland Inc., to manufacture 6,000 cars. Journal Entry #4 Mason Automotive issues a bond payable on January 1st, 2020 with a face value of $100 Million at 98 The bond will have a useful life of 20 years with an interest payment of 5% (Annual Percentage Rate) due at the end of the month. Record the necessary joumal entry as of January 1st, 2020. (Note: When considering the amortization of the discount or premium, assume the straight line method is used). Journal Entry #5 Mason Automotive purchased $255 Million dollars worth of inventory on January 2nd, 2020. $85 Million was paid with cash with the remaining balance on account. Mason notes that it will use a perpetual inventory system to track inventory. Journal Entry #6 On January 2nd, Mason Automotive shipped an order to Panther Paws Corporation. The shipping terms were FOB shipping point. The sales value of the order was $225 Million and the inventory cost was $115 Million. Assume that this sale was made on account. Journal Entry #7 Mason Automotive purchased $5.5 Million dollars worth of supplies on account on January 2nd, 2020. Journal Entry #8 Mason Automotive pre-pays for Rent Expense for the next year of $16.5 Million on January 3rd, 2020. Journal Entry #9 Mason Automotive buys a patent from Apple for $20.5 Million on January 3rd, 2020. The patent has a legal life of 25 years and useful life of 20 years. Record the necessary entry as of January 3rd, 2020. Assume the patent was purchased using cash. Journal Entry #10 Mason Automotive purchases fixed assets of $175 Million that will have a useful life of 20 years and a salvage value of $25 million on January 4th, 2020. $50 million was paid with cash with the remaining balance on account. These assets are depreciated using the straight-line method. Journal Entry #11 On January 20th, Mason Automotive decides to purchase 100,000 shares of Treasury stock at $25 per share. Month End Adjusting Entries There are 10 applicable adjusting entries that need to be made as of the end of the month based on the information provided above. When recording these adjusting entries consider the following facts: 1.) Interest expense will be recorded as a operating expense items on the income statement. 2.) Record the necessary adjusting entries related to pre-paid expense as separate journal entries. 3.) When reviewing the supply room as of the end of the month, Mason Automation noted that it had $3.5 Million worth of supplies still on hand. 4.) As of the end of the month, 3,000 cars were completed for Highland Inc. and the performance obligation had been met on those 3,000 cars. As such, revenue was determined to be earned on those 3,000 vehicles and it was noted that each vehicle costed $6,500 to manufacture. (These journal entries are considered 2 of the 10 total adjusting entries) 5.) Mason Automation uses the balance sheet approach in estimating the allowance for doubtful accounts as of the end of the period. Based on industry average, Mason noted that it will use 5.5% of receivables as an estimation. 6.) There should be two separate entries related to payroll that is recorded. Balance Sheet - Extra Information: 1.) When preparing the balance sheet, close out net income to retained earnings. JE # Debit Account Credit Account Credit Amount ($) Debit Amount ($) 225,000,000 1 Cash Common Stock Additional Paid in Capital 30,000,000 195,000,000 2 No journal entry required 3 Cash 65,000,000 Unearned sales revenue 65,000,000 4 Cash Discount on bonds payable 98,000,000 2,000,000 Bonds payable 100,000,000 5 Inventory 255,000,000 Cash Accounts payable 85,000,000 170,000,000 6 Accounts receviable 225,000,000 Sales revenue 225,000,000 Cost of goods sold 115,000,000 Inventory 115,000,000 7 Supplies 5,500,000 Accounts payable 5,500,000 8 Prepaid rent 16,500,000 Cash 16,500,000 9 Patent 20,500,000 Cash 20,500,000 10 Fixed assets 175,000,000 Cash Accounts payable 50,000,000 125,000,000 11 Treasury Stock 2,500,000 Cash 2,500,000