Date	Transaction
Dec 15	Re-issued 6,000 of the treasury shares for $45 per share
20	Sage's subscription was declared delinquent. The company paid $5,000 for costs related tp public action. The trial balance included Sage's subscription of 2,000 ordinary shares for $48 per share which he paid 50% of total subscription price.
25	The highest bidder was found during the auction who was willing to receive 900 ordinary shares
31	Unrecorded and unpaid store salaries expenses as of year-end amounted to $30,000
31	1/3 of store supplies and 30% of office supplies remained unused as of year-end
31	1/4 of unearned sales account balance had been earned as of year-end
31	Store furnitures and fixtures are expected to have a 5 year useful life with 20% salvage value. Office equipment is expected to have 10 years useful life with no residual value. All fixed assets were purchased at the beginning of the year and are depreciated using the straight-line method
31	It is company policy to maintain 8% of outstanding accounts receivable as doubtful of collection
31	Based on inventory count, ending inventory amounted to $260,000.
31	Recorded the company's net income or net loss for the year.
31	Appropriated accumulated profits for the cost of remaining treasury shares

Prepare a General journal, Balance worksheet, statement of profit and loss, and statement of financial position. Thank you!