Help complete trial balance and Income statement witj journal entries given.

\begin{tabular}{|c|c|c|c|c|} \hline JE\# & Debit Account & Credit Account & Debit Amount (\$) & Credit Amount (\$) \\ \hline \multirow[t]{4}{*}{1} & Cash & & 147,000,000 & \\ \hline & & Common Stock & & 35,000,000 \\ \hline & & Additional Paid in Capital & & 112,000,000 \\ \hline & & Issued common stock for cash & & \\ \hline \multirow[t]{3}{*}{2} & Cash & & 36,000,000 & \\ \hline & & Unearned revenue & & 36,000,000 \\ \hline & & Cash received in advance from customer & & \\ \hline \multirow[t]{3}{*}{3} & Pantent & & 18,150,000 & \\ \hline & & Cash & & 18,150,000 \\ \hline & & Purchased patent cash & & \\ \hline \multirow[t]{4}{*}{4} & Inventory & & 180,000,000 & \\ \hline & & Cash & & 88,000,000 \\ \hline & & Accounts payable & & 92,000,000 \\ \hline & & Purchased patent cash and balance & & \\ \hline \multicolumn{5}{|l|}{5} \\ \hline & & & & \\ \hline \multirow[t]{4}{*}{6} & Property, Plant, and Equipment & & 160,000,000 & \\ \hline & & Cash & & 70,000,000 \\ \hline & & Accounts payable & & 90,000,000 \\ \hline & & Purchased fixed assets in cash\& balance & & \\ \hline \multirow[t]{4}{*}{7} & Cash & & 124,800,000 & \\ \hline & Premium/Discount & & 5,200,000 & \\ \hline & & Bond Payable & & 130,000,000 \\ \hline & & Issued bonds at a discount & & \\ \hline \multirow[t]{3}{*}{8} & Prepaid rent expenses & & 26,000,000 & \\ \hline & & Cash & & 26,000,000 \\ \hline & & Cash paid for rent & & \\ \hline \multirow[t]{3}{*}{9} & Supplies & & 7,500,000 & \\ \hline & & Accounts payable & & 7,500,000 \\ \hline & & Purchased supplies on account & & \\ \hline \multirow[t]{5}{*}{10} & Accounts Receivable & & 162,000,000 & \\ \hline & & Revenue & & 162,000,000 \\ \hline & Cost of goods sold & & 87,000,000 & \\ \hline & & Inventory & & 87,000,000 \\ \hline & & Sold goods and cost of inventory & & \\ \hline \multirow[t]{3}{*}{11} & \begin{tabular}{|l|l|} Treasury Stock \\ \end{tabular} & & 3,195,000 & \\ \hline & & Cash & & 3,195,000 \\ \hline & \multicolumn{4}{|c|}{ Adjusting Entries } \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline JE\# & Debit Account & Credit Account & Debit Amount (\$) & Credit Amount (\$) \\ \hline \multirow[t]{3}{*}{11} & Treasury Stock & & 3,195,000 & \\ \hline & & Cash & & 3,195,000 \\ \hline & \multicolumn{4}{|c|}{ Adjusting Entries } \\ \hline & & & & \\ \hline \multirow[t]{4}{*}{ Adj 1} & \begin{tabular}{|l|l|} Interest expense \\ \end{tabular} & & 608,023 & \\ \hline & & Premium/Discount & & 20,352 \\ \hline & & Interest Payable & & 587,671 \\ \hline & & Interest accrued and amortization & & \\ \hline \multirow[t]{2}{*}{ Adj 2} & \begin{tabular}{|l|} Rent expense \\ \end{tabular} & & 541,667 & \\ \hline & & Prepaid rent expense & & 541,667 \\ \hline \multirow{3}{*}{ Adj 3} & Supplies expense & & 3,750,000 & \\ \hline & & Supplies & & 3,750,000 \\ \hline & & Supplies Used & & \\ \hline \multirow[t]{3}{*}{ Adj 4} & Unearned Revenue & & 24,387,097 & \\ \hline & & Revenue & & 24,387,097 \\ \hline & & Revenue earned & & \\ \hline \multirow[t]{2}{*}{ Adj 5} & Cost of goods sold & & 29,400,000 & \\ \hline & & Inventory & & 29,400,000 \\ \hline \multirow[t]{3}{*}{ Adj 6} & Bad debts expense & & 13,284,000 & \\ \hline & & Allowance for doubtful accounts & & 13,284,000 \\ \hline & & & & \\ \hline \multirow[t]{3}{*}{ Adj 7} & Depreciation expense & & 433,219 & \\ \hline & & Accumulated Depreciation & & 433,219 \\ \hline & & Depreciatilion on fixed assets & & \\ \hline \multirow[t]{2}{*}{ Adj 8} & Amortization expense & & 66,301 & \\ \hline & & Patent & & 66,301 \\ \hline \multirow{6}{*}{ Adj 9} & Payrolltax expense & & 1988.500 & \\ \hline & & Federal Income tax payable & & 902,000 \\ \hline & & State Income tax payable & & 459,200 \\ \hline & & FICA withholdings accrued & & 627,300 \\ \hline & & & & \\ \hline & & & & \\ \hline \multirow{2}{*}{ Adj 10} & Salaries and Wages expense & Salaries and wages payable & 6,211,500 & 6,211,500 \\ \hline & & Check & \begin{tabular}{l} 1,037,515,307 \\ OK \end{tabular} & \begin{tabular}{l} 1,037,515,307 \\ OK \end{tabular} \\ \hline \end{tabular} Opening Balance Sheet \begin{tabular}{|c|c|c|c|c|} \hline & Opening Balance Sheet & Debit & Credit & Adjusted Trial Balance \\ \hline Cash & & 147,000,000 & & 147,000,000 \\ \hline Accounts Receivable & + & + & & + \\ \hline Allowance for Doubtful Accounts & - & & - & + \\ \hline \begin{tabular}{|l|l|} Inventory \\ \end{tabular} & & + & & + \\ \hline Supplies & - & & & . \\ \hline Pre-Paid Expense & & & & \\ \hline Property Plant and Equipment & - & & & . \\ \hline Accumulated Depreciation & - & & & . \\ \hline Patent & & - & & + \\ \hline Accounts Payable & - & & & + \\ \hline Unearned Revenue & . & & - & - \\ \hline Salaries and Wages Payable & & & - & - \\ \hline FICA Withholding Payable & . & & = & - \\ \hline Federal Income Tax Payable & = & & = & . \\ \hline State income Tax Payable Payable & - & &. &. \\ \hline Bond Payable. & & & - &. \\ \hline Premium/Discount & + & - & - & \\ \hline Common Stock & - & & 35,000,000 & (35,000,000) \\ \hline Additional Paid in Capital & + & & 112,000,000 & (112,000,000) \\ \hline Treasury Stock & & + & & + \\ \hline Retained Earnings & = & & & \\ \hline Revenue & & & + &. \\ \hline Cost of Goods Sold & = & = & & + \\ \hline Rent Expense & - & -. & & \\ \hline Salaries and Wages Expense. & - & - & & \\ \hline Payroll Tax Expense & - & - & & \\ \hline Depreciation Expense & & - & & + \\ \hline Amortization Expense (Patent) & & + & & \\ \hline Bad Debt Expense & + & + & & \\ \hline Supplies Expense & & & & \\ \hline Interest Expense & . & = & & . \\ \hline Totals & . & 147,000,000 & 147,000,000 &. \\ \hline \end{tabular} NOTE:ITEMS IN WHITE ARE ITEMS THAT COULD BE FILLED IN BY YOU. JUST BECAUSE IT IS WHITE, DOES NOT MEAN THERE HAS TO BE SOMETHING THERE