Carla Vista Corporation's trial balance at December 31, 2022, is presented below. All 2022 transactions have for the items described below been recorded except Debit Credit Cash $30,090 Accounts Receivable 60,180 Inventory 26,786 Land 76,700 Buildings 112,100 Equipment 47,200 Allowance for Doubtful Accounts $501 Accumulated Depreciation-Buildings 35,400 Accumulated Depreciation-Equipment 16,992 Accounts Payable 22,774 Interest Payable -0 Dividends Payable -0 Unearned Rent Revenue 9,440 Bonds Payable (1086) 59,000 Preferred Stock (520 par) -0 Paid-in Capital in Excess of Par-Preferred Stock -0 Common Stock ($10 par) 35,400 Paid-in Capital in Excess of Par-Common Stock 7,080 Retained Earnings 88,559 Treasury Stock Cash Dividends Sales Revenue 672.600 Rent Revenue -- Bad Debt Expense -0 Interest Expense -0 Cost of Goods Sold 472,000 Depreciation Expense -0 Other Operating Expenses 46,020 Salaries and Wages Expense 76,700 Total $947,776 $947,776 Unrecorded transactions and adjustments: 1. On January 1, 2022, Carla Vista issued 1,180 shares of $20 par, 65% preferred stock for $25,960. 2. On January 1, 2022, Carla Vista also issued 1,180 shares of common stock for $27,140. 3. Carla Vista reacquired 354 shares of its common stock on July 1, 2022, for $49 per share. 4. On December 31, 2022, Carla Vista declared the annual cash dividend on the preferred stock and a $1.50 per share dividend on the outstanding common stock, all payable on January 15, 2023. 5. Carla Vista estimates that uncollectible accounts receivable at year-end are $5,018. 6. The building is being depreciated using the straight-line method over 30 years. The salvage value is $5,900. 7. The equipment is being depreciated using the straight-line method over 10 years. The salvage value is $4,720. The unearned rent was collected on October 1, 2022. It was receipt of 4 months' rent in advance (October 1, 2022 through January 31, 2023). 9. The 108% bonds payable pay interest every January 1. The interest for the 12 months ended December 31, 2022, has not been paid or recorded. enore income taves) Prepare journal entries for the transactions and adjustment listed above. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)