Help With Part B

During 2025 , the following transactions occurred. 1. On January 1, Bridgeport issued 960 shares of $40 par, 7% preferred stock for $39,360. 2. On January 1, Bridgeport also issued 720 shares of the $10 par value common stock for $16,800. 3. Bridgeport performed services for $256,000 on account. 4. On April 1.2025, Bridgeport collected fees of $28,800 in advance for services to be performed from April 1, 2025, to March 31,2026 5. Bridgeport collected $220,800 from customers on account. 6. Bridgeport bought $28,080 of supplies on account. 7. Bridgeport paid $25,760 on accounts payable. 8. Bridgeport reacquired 320 shares of its common stock on June 1 for $28 per share 9. Paid other operating expenses of $150,560. 10. On December 31,2025 , Bridgeport declared the annual cash dividend on preferred stock and a $1.20 per share dividend on the outstanding common stock, all payable on January 15, 2026. 11. An account receivable of $1,360 which originated in 2024 is written off as uncollectible. Adjusting entries 1. Suppires Expense Supplies 2. Unearned Service Rovenue Service Revenue 3. Bad Detit Expenie 2960 Allowance for Doubtfu! Accounts A. Depreciation Expense 3520 Accumulated Depreciation Eulidines . 21600 5. Iinconce Tax Expince 28104 Income Tims Payablet Prepare an adjusted trial balance at December 31, 2025