Determine the reconciling items by preparing entries for each account:

a. Accounts receivable

b. Inventory

c. Prepaid expenses

d. Land

e. Buildings

f. Purchase of equipment

g. Sale of equipment

h. Accounts payable

i. Income taxes payable

j. Common stock

k. Depreciation expense for buildings

l. Depreciation expense for equipment

m. Increase in retained earnings due to net income

n. Payment of dividends

o. Increase in cash

Determine the reconciling items by preparing entries for each account: a. Accounts receivable Inventory Prepaid expenses Land Buildings Purchase of equipment Sale of equipment Accounts payable Income taxes payable Common stock Depreciation expense for buildings Depreciation expense for equipment . Increase in retained earnings due to net income Payment of dividends Increase in cash Pagerscaeceeoa