Crane Corporation's trial balance at December 31, 2022, is presented below. All 2022 transactions have been recorded except for the items described below. Debit Credit Screenshot 2024-... D Cash Accounts Receivable Inventory Land Buildings $20,910 41,820 AutoFill can assist with filling out this form. 18,614 53,300 77,900 Prepare journal entries for the transactions and adjustment listed above. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Equipment 32,800 Allowance for Doubtful Accounts $369 No. Account Titles and Explanation 1. Debit Accumulated Depreciation-Buildings 24,600 Accumulated Depreciation-Equipment 11,808 Accounts Payable 15,826 Interest Payable -0- Dividends Payable Unearned Rent Revenue -0- 2. 6.560 Bonds Payable (10%) 41,000 Preferred Stock ($20 par) -0- Paid-in Capital in Excess of Par-Preferred Stock -0- 3. Common Stock ($10 par) 24,600 Paid-in Capital in Excess of Par-Common Stock 4,920 4. Retained Earnings 61,541 Treasury Stock -0- Cash Dividends Sales Revenue Rent Revenue Bad Debt Expense Interest Expense -0- 5. 467,400 -0- -0- 6. -0- Cost of Goods Sold Depreciation Expense Other Operating Expenses 328,000 -0- 7. 31,980 Salaries and Wages Expense 53,300 Total $658,624 $658,624 8. Unrecorded transactions and adjustments: 1. On January 1, 2022, Crane issued 820 shares of $20 par, 6% preferred stock for $18,040. 2. On January 1, 2022, Crane also issued 820 shares of common stock for $18,860. 3. Crane reacquired 246 shares of its common stock on July 1, 2022, for $49 per share. 4. On December 31, 2022, Crane 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. Crane estimates that uncollectible accounts receivable at year-end are $4,182. 6. The building is being depreciated using the straight-line method over 30 years. The salvage value is $4,100. 7. 8. 9. The equipment is being depreciated using the straight-line method over 10 years. The salvage value is $3,280. 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). The 10% bonds payable pay interest every January 1. The interest for the 12 months ended December 31, 2022, has not been paid or recorded. 9. Credit AutoFill Form