Hello, i have already made the journal entries. So i need the Adjusted entries please. im having issues setting them up.

CAPTAIN FISHING INC.
BALANCE SHEET
DECEMBER 31, 2014
Current Assets
Cash	50,800
Notes Receivable	16,000
Accounts Receivable	41,800
Less: Allowance for Doubtful Accounts	-3,000
Inventories	40,000
Prepaid Insurance	540
Total Current Assets	146,140
Non-Current Assets
Long-term Investments
Investments in held-for-maturity securities	51,000
Land held for future development	45,500
Property, Plant, and Equipment
Land	85,000
Buildings	675,000
Less: Accumulated Depreciation	-187,500
Intangible Assets
Capitalized Development Costs	8,000
Goodwill	76,000
Other Identifiable Intangible Assets	48,000
Total Non-Current Assets	801,000
Total Assets	947,140
Current Liabilities
Notes Payable	110,000
Accounts Payable	32,500
Unearned Revenues	12,000
Income Taxes Payable	9,440
Property Taxes Payable	6,600
Interest Payable	1,500
Total Current Liabilities	172,040
Non-Current Liabilities
Provisions Related to Pensions	93,100
Bonds Payable	300,000
Total Non-Current Liabilities	393,100
Total Liabilities	565,140
Stockholders' Equity
Common Stock	100,000
Preferred Stock	100,000
Paid-in-capital - Common Stock	27,500
Paid-in-capital - Preferred Stock	10,000
Retained Earnings	152,250
Accumulated Other Comprehensive Income	5,000
Less: Treasury Stock	-12,750
Total Stockholders' Equity	382,000
Total Liabilities and Stockholders' Equity	947,140

The 2014 balance sheet of the Captain Fishing Inc. is attached. During 2015, the following events occurred.

1. On January 10, sold merchandise on account to Rayms $8,500 and Fischer $7,600. Terms 2/10, n/30.

2. On January 12, purchased merchandise on account from Zapfel $3,200 and Liotta $2,600. Terms 1/10, n/30.

3. On January 14, received checks, $4,500 from Longhini and $2,500 from Hall, for sales on account after discount period has lapsed.

4. On January 15, sent checks to Joosten for 9,000 less 3% cash discount, and to Maida for $10,000 less 2% cash discount.

5. On January 16, issued credit of $500 to Fischer for merchandise returned.

6. On January 21, paid off the balances to Zapfel and Liotta for the purchases made on January 12.

7. On Feburary 9, received payment in full from Rayms and Fischer.

8. On March 1, paid rent of $9,600 for a two-year term starting from July 1, 2015.

9. On April 1, the company CEO paid $49,999 from her savings bank account to purchase a car for personal use.

10. On April 12, paid $700 cash for office supplies.

11. Cash dividends totaling $1,600 were declared on June 13 and paid to stockholders on June 23.

12. Issued a note of $120,000 to bank (one year, annual interest rate 4%) for cash on July 1.

13. On July 5, purchased merchandise from Maida $32,000, terms 3/10, n/30.

14. On July 7, issued common stock 1000 shares, $10 par, in exchange of a land with a fair market value of $16,000.

15. On July 8, returned $300 of merchandise to Maida and received credit.

16. On August 1, sold merchandise to Lachey on account $80,000, term 1/10, n/30.

17. Paid off the balance to Maida on August 4.

18. On Auguest 8, paid utilities expense, $11,920.

19. On August 18, Lachey paid off its balance.

20. On September 1, paid cash $7,500 to Farmington for merchandise purchased last year.

21. On October 1, paid off notes payable $110,000 (issued in 2014) and associated interest $5,000 (this amount includes $1,500 interest payable on the balance sheet).

22. Over the year, cash sales to other retail customers were $16,500.

23. Over the year, sales and office employees earned $27,500 in salaries and wages, of which $2,500 remained as payable at the end of year.

24. On Dec 31, received an utilities bill of $1,250 (for December 2015) and paid off the bill on January 10, 2016.

25. On Dec 31, paid 5% interest on bonds payable.

Additional Information at the end of the year:

1 .Depreciation expense for the year was $14,800.

2. The company estimated that it will pay federal income tax, $5,550.

3. After physically counting, the company decided that the ending inventories was $41,164.

4. Based on its historical data, the bad debts expense are about $2,000.

5. Unearned revenue was decreased by $12,000.

6. The company expenses all of the supplies purchased during the year.

7. No insurance policy was effective during the year (will be effective from Jan 1, 2016).

8. The company uses the gross method to record its purchases and sales on credit.

9. The company adopts the periodic inventory system.

10. Rayms, Fischer, and Lachey had zero balance on account as of Jan 1, 2015.

Total Assets as of Dec 31, 2015				944,512
Net Income of 2015				1,272
Cash ending balance				47,608

GENERAL JOURNAL
Tran #	Account Titles and Explanation	Debit	Credit
1	Accounts Receivable (Rayms)	8,500
	Accounts Receivable (Fischer)	7,600
	Sales (Revenue)		16,100
2	Purchase	5,800
	Accounts Payable(Zapfel)		3,200
	Accounts Payable(Liotta)		2,600
3	Cash	7,000
	Accounts Receivable (Longhini)		4,500
	Accounts Receivable (Hall)		2,500
4	Accounts Payable (Joosten)	9,000
	Accounts Payable (Maida)	10,000
	Cash		18,530
	Cash Discount Received		470
5	Sales Return	500
	Accounts Receivable (Fischer)		500
6	Accounts Payable (Zapfel)	3,200
	Accounts Payable (Liotta)	2,600
	Cash		5,742
	Cash Discount Received		58
7	Cash	15,600
	Accounts Receivable (Rayms)		8,500
	Accounts Receivable (Fischer)		7,100
8	Prepaid Rent	9,600
	Cash		9,600
9	Supplies	700
	Cash		700
10	Retained Earnings	1,600
	Dividends Payable		1,600
	(Dividends Declared june 13)
11	Dividends Payable	1,600
	Cash		1,600
	(Dividends Payed June 23)
12	Cash	120,000
	Notes Payable (4%)		120,000
13	Purchases	32,000
	Accounts Payable		32,000
	(A/P Maida; purchased merchandise 3/10, n/30)
14	Land	16,000
	Common Stock		10,000
	Paid-in Capital in Excess of Par-Common Stock		6,000
	(Issued Common Stock for Land W/Value of 16000)
15	Accounts Payable	300
	Purchases Returns and Allowances		300
	(returned merchandise to Maida)
16	Accounts Receivable	80,000
	Sales Revenue		80,000
	(A/R Lachey; sold merchandise 1/10, n/30)
17	Accounts Payable	31,700
	Cash		31,700
	(Paid off remaining Maida bal. July 5)
18	Utilities Expense	11,920
	Cash		11,920
	(Paid utilities expense)
19	Cash	80,000
	Accounts Receivable		80,000
	(Received bal on acct from Lachey )
20	Accounts Payable	7,500
	Cash		7,500
	(Paid off Farmington acct bal)
21	Notes Payable	110,000
	Interest Payable	1,500
	Interest Expense	3,500
	Cash		115,000
	(Paid off Notes and Interest Payable)
22	Cash	16,500
	Sales Revenue		16,500
	(Cash sales to customers)
23	Salaries and Wages Expense	27,500
	Cash		25,000
	Salaries and Wages Payable		2,500
	(Paid salaries to date)
24	Utilities Expense	1,250
	Utilities Payable		1,250
	(Paid utilities bill)
25	Interest Expense	15,000
	Cash		15,000
	(Paid interest on bonds payable)
	ADDITIONAL INFORMATION
	Depreciation Expense	14,800
	Accumulated Depr		14,800
	(Record deprec expense)
	Income Tax Expense	5,550
	Income Taxes Payable		5,550
	(Estimated federal income taxes)
	Inventory (ending)	41,164
	Cost of Goods Sold	36,336
	Purchases		37,500
	Inventory (beginning)		40,000
	Bad Debt Expense	2,000
	Allowance for Doubtful Accounts		2,000
	(To record bad debt expense)
	Sales Revenue	12,000
	Unearned Sales Revenue		12,000
	Rent Expense	2,400
	Prepaid Rent		2,400