Cheyenne Corp.s unadjusted trial balance at December 1, 2017, is presented below. I need the trial balance please

	Debit		Credit
Cash	$25,100
Accounts Receivable	36,200
Notes Receivable	9,200
Interest Receivable	0
Inventory	36,100
Prepaid Insurance	3,600
Land	20,200
Buildings	156,000
Equipment	60,500
Patent	9,900
Allowance for Doubtful Accounts			$600
Accumulated DepreciationBuildings			52,000
Accumulated DepreciationEquipment			24,200
Accounts Payable			27,200
Salaries and Wages Payable			0
Notes Payable (due April 30, 2018)			12,600
Income Taxes Payable			0
Interest Payable			0
Notes Payable (due in 2023)			35,000
Common Stock			51,500
Retained Earnings			55,200
Dividends	12,500
Sales Revenue			912,000
Interest Revenue			0
Gain on Disposal of Plant Assets			0
Bad Debt Expense	0
Cost of Goods Sold	634,500
Depreciation Expense	0
Income Tax Expense	0
Insurance Expense	0
Interest Expense	0
Other Operating Expenses	62,000
Amortization Expense	0
Salaries and Wages Expense	104,500
Total	$1,170,300		$1,170,300

The following transactions occurred during December.

Dec. 2		Purchased equipment for $16,200, plus sales taxes of $1,800 (paid in cash).
2		Cheyenne sold for $3,500 equipment which originally cost $5,300. Accumulated depreciation on this equipment at January 1, 2017, was $1,900; 2017 depreciation prior to the sale of equipment was $430.
15		Cheyenne sold for $5,200 on account inventory that cost $3,470.
23		Salaries and wages of $6,380 were paid.

Adjustment data:

1.		Cheyenne estimates that uncollectible accounts receivable at year-end are $4,160.
2.		The note receivable is a one-year, 8% note dated April 1, 2017. No interest has been recorded.
3.		The balance in prepaid insurance represents payment of a $3,600, 6-month premium on September 1, 2017.
4.		The building is being depreciated using the straight-line method over 30 years. The salvage value is $31,200.
5.		The equipment owned prior to this year is being depreciated using the straight-line method over 5 years. The salvage value is 10% of cost.
6.		The equipment purchased on December 2, 2017, is being depreciated using the straight-line method over 5 years, with a salvage value of $2,100.
7.		The patent was acquired on January 1, 2017, and has a useful life of 9 years from that date.
8.		Unpaid salaries at December 31, 2017, total $2,130.
9.		Both the short-term and long-term notes payable are dated January 1, 2017, and carry a 10% interest rate. All interest is payable in the next 12 months.
10		Income tax expense was $13,900. It was unpaid at December 31.

Your answer is correct. Prepare journal entries for the transactions listed above and adjusting entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts. Record journal entries in the order presented in the problem.) ite Account Titles and Explanation Debit Credit 2 Equipment 18000 Cash 18000 Depreciation Expense 430 Accumulated Depreciation Equipment 430 (To record depreciation expense on equipment.) Cash 3500 Accumulated Depreciation Equipment 2330 Equipment 5300 Gain on Disposal of Plant Assets 530 (To record sale of equipment.) 15 Accounts Receivable 5200 Sales Revenue 5200 (To record sales revenue.) Cost of Goods Sold 3470 Inventory 3470 (To record cost of goods sold.) 23 Salaries and Wages Expense 6380 Cash 6380 31 1. Bad Debt Expense 3560 Allowance for Doubtful Accounts 3560 2. Interest Receivable 552 Interest Revenue 552 3. Insurance Expense 2400 Prepaid Insurance 2400 4. Depreciation Expense 4160 Accumulated Depreciation-Buildings 4160 5. Depreciation Expense 9936 Accumulated Depreciation Equipment 9936 Accumulated Depreciation-Equipment 9936 6. Depreciation Expense 265 Accumulated Depreciation-Equipment 265 7. Amortization Expense 1100 Patents 1100 8. Salaries and Wages Expense 2130 Salaries and Wages Payable 2130 9. Interest Expense 4760 Interest Payable 4760 10. Income Tax Expense 13900 Income Taxes Payable 13900 Your answer is partially correct. Prepare an adjusted trial balance at December 31, 2017. CHEYENNE CORP. Adjusted Trial Balance December 31, 2017 V Debit Credit Cash $ 4220 $ Accounts Receivable 5200 Notes Receivable Interest Receivable Inventory Prepaid Insurance Land Buildings Equipment Patents Allowance for Doubtful Accounts Accumulated Depreciation-Buildings Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable Notes Payable Income Taxes Payable Interest Payable Common Stock Retained Earnings Dividends LOCUTONE Sales Revenue Interest Revenue Gain on Disposal of Plant Assets Bad Debt Expense Cost of Goods Sold Depreciation Expense Income Tax Expense Insurance Expense Interest Expense NIINIDOO Other Operating Expenses Amortization Expense Salaries and Wages Expense Totals $