Hassellhouf Companys trial balance at December 31, 2017, is presented below. All 2017 transactions have been recorded except for the items described below.

	Debit		Credit
Cash	$28,000
Accounts Receivable	35,500
Notes Receivable	9,700
Interest Receivable	0
Inventory	36,400
Prepaid Insurance	3,600
Land	21,800
Buildings	144,000
Equipment	52,000
Patents	9,400
Allowance for Doubtful Accounts			$550
Accumulated DepreciationBuildings			48,000
Accumulated DepreciationEquipment			20,800
Accounts Payable			27,000
Salaries and Wages Payable			0
Unearned Rent Revenue			6,300
Notes Payable (due in 2018)			13,000
Interest Payable			0
Notes Payable (due after 2018)			36,000
Common Stock			36,500
Retained Earnings			59,550
Dividends	14,000
Sales Revenue			902,000
Interest Revenue			0
Rent Revenue			0
Gain on Disposal of Plant Assets			0
Bad Debts Expense	0
Cost of Goods Sold	634,000
Depreciation Expense	0
Insurance Expense	0
Interest Expense	0
Other Operating Expenses	61,300
Amortization Expense	0
Salaries and Wages Expense	100,000
Total	$1,149,700		$1,149,700

Unrecorded transactions:

1.		On May 1, 2017, Hassellhouf purchased equipment for $18,000 plus sales taxes of $1,800 (all paid in cash).
2.		On July 1, 2017, Hassellhouf sold for $3,600 equipment which originally cost $5,100. Accumulated depreciation on this equipment at January 1, 2017, was $1,800; 2017 depreciation prior to the sale of the equipment was $450.
3.		On December 31, 2017, Hassellhouf sold on account $5,400 of inventory that cost $3,500.
4.		Hassellhouf estimates that uncollectible accounts receivable at year-end is $3,450.
5.		The note receivable is a one-year, 8% note dated April 1, 2017. No interest has been recorded.
6.		The balance in prepaid insurance represents payment of a $3,600 6-month premium on September 1, 2017.
7.		The building is being depreciated using the straight-line method over 30 years. The salvage value is $36,000.
8.		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.
9.		The equipment purchased on May 1, 2017, is being depreciated using the straight-line method over 5 years, with a salvage value of $2,400.
10.		The patent was acquired on January 1, 2017, and has a useful life of 10 years from that date.
11.		Unpaid salaries and wages at December 31, 2017, total $2,100.
12.		The unearned rent revenue of $6,300 was received on December 1, 2017, for 3 months rent.
13.		Both the short-term and long-term notes payable are dated January 1, 2017, and carry a 9% interest rate. All interest is payable in the next 12 months. Prepare journal entries for the transactions listed above.