Case 5 - Steel Roof Deck. I need a Journal Entry for October 31

Credit Debit 39,000.00 354 040 30 12,000.00 510,000.00 5,000.00 100,000.00 733,000.00 26,000.00 24,000.00 280,000.00 16,000.00 210,863.40 151.00 600.00 5,000.00 700.00 487.00 64,000.00 50,000.00 Account 1100 1200 1250 1300 1400 1510 1550 1580 1610 1650 1680 2200 2203 2205 2300 2310 2320 2340 2350 2650 2670 2700 2810 3100 3201 3230 4100 4150 4205 5010 5040 5050 5070 5080 5200 5210 5220 5230 5240 5410 5420 5430 5440 5450 Description Bank Account - Current Accounts Receivable Allowance for Bad Debts Inventory of Goods Prepaid Supplies, Insurance etc. Building Mill Equipment Furniture & Fixtures Accum Deprec. - Building Accum Deprec - Mill Equipment Accum Deprec - Furniture & Fixtures Accounts Payable Accrued Liabilities Payroll Accrual El Payable CPP Payable Income Tax Payable Vacation Pay Payable WSIB Payable HST Charged on Sales HST Paid on Purchases Commissions Payable Bank Loan Payable Common Shares Retained Earnings Dividends Declared Sales Sales Returns & Allowances Sales Discounts Cost of Goods Sold Purchase Discounts Inventory Adjustments Freight-Out Freight-Out Reimbursement Salaries & Wages Expense El Expense CPP Expense Employee Benefits Expense WSIB Expense Legal and Accounting Expense Advertising Expense Bad Debts Expense Commissions Expense Depreciation Expense Insurance Expense Bank Charges & Interest Expense Office Supplies Expense Business Taxes Expense Telephone Expense Utility Expense 68,000.00 260,000.00 1,000.00 92 880.90 8,000,000.00 10,000.00 6,000,000.00 34,000.00 32,000.00 142,500.00 4,800.00 3,300.00 6,000.00 5 842.00 11,000.00 13,200.00 11,000.00 750,000.00 150,000.00 22,000.00 11,000.00 24,000.00 8,000.00 26,000.00 18.000.00 $9.057.692.30 5460 5470 5490 5490 5500 5510 $9.067.69230 1010 October 31 The foffowing adjustments are required. These are not charged to Projects, Bank Statement bank charges $ 98.50 Bank Loan payment which includes $245.00 interest 995.00 Depreciation on the following: Building $ 500.00 Mill Equipment 13,000.00 Furniture & Fixtures 400.00 Insurance policy value used up during month $2,000.00 Set up a new G type Accrued Liabilities account. Liability class, in the General Ledger and record Accrued Telephone Expense of $3,100.00, ignore HST