How do I journalize the following. 1.Sold office quipment in exhange for $13500 cash plus receipt of a $100000 90-day, 9% note. The equipment had a cost of $320000 and accumulated depreciation of $64000. 2.Esto,ated uncollectible accoiunts at 12/31/2016 based on an aging of accounts recivable. The balance of Alloqnace for Doubtful Accounts at December 31,2017 was $2000 (debit). 3. The physical inventory on december indicated an inventory shrinkage of $3300. 4. Depreciation is computed: Asset:Buildings = $900,000 Residual Value= $0 Acquisition date= Jan. 2 useful life in Years =50 Depreciation method used = Souble-declining-balance Asset" Office equip= $246000 RV= $26000 A date= Jan. 3 Useful =5 years Depreciation method+ Straight-Line Asset: Store equip= $112000 RV= $12000 A date= July 1 Usful= 10 years Method= straight line 5. a patent costing 48000 aquired on jan. 2 has a remaining legal life of 10 years and is expected to have a value for 8yrs. 6 The cost of mineral rights was $546000. Of the estimated deposit of 910,000 tons of ore, 50000 tons were mined and sold during the year. 7. A product warranty was granted beginning dec.1 and covering a 1yrs period. The estimated cost is 4% of sales, which totaled $1900,000 in Dec. 8. Last any tips on how to prepare a post closing trial balance?