I am working on this project and having a little trouble with the journal entries. Can anyone please assist me.

Project 2- Merchandise Inventory & Sale Acct 2400 A worksheet to prepare the appropriate transaction and adjusting journal entries. 4. a) Jan. 6, 2018-Lawn Pro paid the salaries payable from 2017. Salaries payable a) 1,000 Cash 1,000 b) Jan. 14, 2018-The company acquired an additional $50,000 cash from the issue of common stock. b) c) Jan. 17, 2018-The company paid $900 cash for supplies to be used by the business. c) Jan. 21, 2018-Lawn Pro purchased 25 patio furniture sets for later sale at a cost of $12,120. The d patio furniture sets were purchased on account with the terms 2/10, n/30. d) e) Jan. 29, 2018-Lawn Pro decided to pay $6,000 of its accounts payable balance from event (d) before the discount period expired, so Lawn Pro applied the payment discount to the payable balance. e) Jan. 29, 2018 - Lawn Pro paid cash to settle parts of its accounts payable balance as described in event (e). f) f) g) Feb. 12, 2018-The company sold 20 patio furniture sets for a total price of $18,000. Sales of $13,000 were on account, while $5,000 were cash sales. Lawn Pro uses the FIFO inventory method. g) h) Feb. 12, 2018 - The cost to Lawn Pro of each product sold in event (g) was $480. h) Page 5 of 13 Project 2 - Merchandise Inventory & Sale Acct 2400 Feb. 17, 2018-The company paid the workers a total of $8,400 in salaries. i) i) Feb. 28, 2018-The company sold $36,000 of lawn care services to begin Mar. 1. The services are j) billed to the customers each month. j) k) Mar. 1, 2018 - Lawn Pro leased a business van, paying $4,800 for one year's lease in advance. k) I) Mar. 4, 2018- Paid cash to settle additional accounts payable in the amount of $3,780. The payment was made after the discount period expired. I) m) Mar. 11, 2018- Collected $38,000 of accounts receivable. m) n) Apr. 9, 2018 - Lawn Pro performed $14,000 worth of lawn care services for a local college; $12,000 was on account and $2,000 was for cash. n) o) May. 1, 2018 - Paid $7,200 for one year's rent on office space in advance. o) p) May. 8, 2018 - Lawn Pro purchased 10 patio furniture sets for later sale at a cost of $500 each. p q) May. 17, 2018- The company paid accounts payable of $1,440, but not within the discount period (the company uses the gross method). q) Project 2- Merchandise Inventory & Sale Acct 2400 r) Jun. 1, 2018- Lawn Pro rented a larger building; paid $6,600 for 12 months' rent in advance. r) Jun. 5, 2018- Lawn Pro purchased 12 patio furniture sets for later sale at a cost of $520 each. s) s) Jun. 12, 2018- Lawn Pro purchased 15 patio furniture sets for later sale at a cost of $530 each. t) t) u) Jun. 23, 2018-The company sold 30 patio furniture sets for a total price of $28,000. Sales of $20,000 were on account, while $8,000 were cash sales. u) v) Jun. 23, 2018-Record the cost of goods sold related to the sale from event (t) using the perpetual FIFO method. v) w) Jul. 1, 2018- Made a full refund to a dissatisfied customer who returned a patio furniture set. The sale had been a cash sale for $1,100 with a cost of $520. Record the reversal of revenue. w) x) Jul. 1, 2018- Made a full refund to a dissatisfied customer who returned a patio furniture set. The sale had been a cash sale for $1,100 with a cost of $520. Record the reversal of cost. ) y) Jul. 15, 2018- Paid employees a total of $11,000 cash for salaries employees' earned during the current period y) z) Aug. 24, 2018- Provided $32,000 of lawn care services during the year. The services were billed to the customers. z) Page 7 of 13 Project 2- Merchandise Inventory & Sale Acct 2400 aa) Sep. 30, 2018- Recognized $800 of service revenue earned during the first nine months of the year; it had been collected in the prior year. aa) bb) Oct. 1, 2018- Completed additional lawn care services worth $400 for one year's service. The customers paid cash for the full amount. bb) cc) Nov. 13, 2018- Collected $51,000 of accounts receivable. ) dd) Nov. 20, 2018- Paid an additional $5,500 to settle some accounts payable; the payment was made after the discount period expired. dd) ee) Dec. 27, 2018 - Paid $2,800 of advertising expense during the year. ee) ff) Dec. 28, 2018- Paid $4,180 of utilities expense for the year. ff) gg) Dec. 28, 2018- Paid $12,470 of other operating expense for the year. gg) hh) Dec. 29, 2018- Paid a dividend of $12,000 to the shareholders. hh) ii) Dec. 31, 2018- There was $200 of supplies on hand at the end of the year. ii) Page 8 of 13 Project 2-Merchandise Inventory & Sale Acct 2400 Dec. 31, 2018- Recognized the expired rent from the prior year, van (event (k)), office space jj) (event (o)), and the building (event (r)) for the year. kk) Dec. 31, 2018- Recognized the revenue earned from event (z). kk) I) Dec. 31, 2018- Accrued salaries at December 31 were $1,200. II) Page 9 of 13 Project 2- Merchandise Inventory & Sale Acct 2400 A worksheet to prepare the appropriate transaction and adjusting journal entries. 4. a) Jan. 6, 2018-Lawn Pro paid the salaries payable from 2017. Salaries payable a) 1,000 Cash 1,000 b) Jan. 14, 2018-The company acquired an additional $50,000 cash from the issue of common stock. b) c) Jan. 17, 2018-The company paid $900 cash for supplies to be used by the business. c) Jan. 21, 2018-Lawn Pro purchased 25 patio furniture sets for later sale at a cost of $12,120. The d patio furniture sets were purchased on account with the terms 2/10, n/30. d) e) Jan. 29, 2018-Lawn Pro decided to pay $6,000 of its accounts payable balance from event (d) before the discount period expired, so Lawn Pro applied the payment discount to the payable balance. e) Jan. 29, 2018 - Lawn Pro paid cash to settle parts of its accounts payable balance as described in event (e). f) f) g) Feb. 12, 2018-The company sold 20 patio furniture sets for a total price of $18,000. Sales of $13,000 were on account, while $5,000 were cash sales. Lawn Pro uses the FIFO inventory method. g) h) Feb. 12, 2018 - The cost to Lawn Pro of each product sold in event (g) was $480. h) Page 5 of 13 Project 2 - Merchandise Inventory & Sale Acct 2400 Feb. 17, 2018-The company paid the workers a total of $8,400 in salaries. i) i) Feb. 28, 2018-The company sold $36,000 of lawn care services to begin Mar. 1. The services are j) billed to the customers each month. j) k) Mar. 1, 2018 - Lawn Pro leased a business van, paying $4,800 for one year's lease in advance. k) I) Mar. 4, 2018- Paid cash to settle additional accounts payable in the amount of $3,780. The payment was made after the discount period expired. I) m) Mar. 11, 2018- Collected $38,000 of accounts receivable. m) n) Apr. 9, 2018 - Lawn Pro performed $14,000 worth of lawn care services for a local college; $12,000 was on account and $2,000 was for cash. n) o) May. 1, 2018 - Paid $7,200 for one year's rent on office space in advance. o) p) May. 8, 2018 - Lawn Pro purchased 10 patio furniture sets for later sale at a cost of $500 each. p q) May. 17, 2018- The company paid accounts payable of $1,440, but not within the discount period (the company uses the gross method). q) Project 2- Merchandise Inventory & Sale Acct 2400 r) Jun. 1, 2018- Lawn Pro rented a larger building; paid $6,600 for 12 months' rent in advance. r) Jun. 5, 2018- Lawn Pro purchased 12 patio furniture sets for later sale at a cost of $520 each. s) s) Jun. 12, 2018- Lawn Pro purchased 15 patio furniture sets for later sale at a cost of $530 each. t) t) u) Jun. 23, 2018-The company sold 30 patio furniture sets for a total price of $28,000. Sales of $20,000 were on account, while $8,000 were cash sales. u) v) Jun. 23, 2018-Record the cost of goods sold related to the sale from event (t) using the perpetual FIFO method. v) w) Jul. 1, 2018- Made a full refund to a dissatisfied customer who returned a patio furniture set. The sale had been a cash sale for $1,100 with a cost of $520. Record the reversal of revenue. w) x) Jul. 1, 2018- Made a full refund to a dissatisfied customer who returned a patio furniture set. The sale had been a cash sale for $1,100 with a cost of $520. Record the reversal of cost. ) y) Jul. 15, 2018- Paid employees a total of $11,000 cash for salaries employees' earned during the current period y) z) Aug. 24, 2018- Provided $32,000 of lawn care services during the year. The services were billed to the customers. z) Page 7 of 13 Project 2- Merchandise Inventory & Sale Acct 2400 aa) Sep. 30, 2018- Recognized $800 of service revenue earned during the first nine months of the year; it had been collected in the prior year. aa) bb) Oct. 1, 2018- Completed additional lawn care services worth $400 for one year's service. The customers paid cash for the full amount. bb) cc) Nov. 13, 2018- Collected $51,000 of accounts receivable. ) dd) Nov. 20, 2018- Paid an additional $5,500 to settle some accounts payable; the payment was made after the discount period expired. dd) ee) Dec. 27, 2018 - Paid $2,800 of advertising expense during the year. ee) ff) Dec. 28, 2018- Paid $4,180 of utilities expense for the year. ff) gg) Dec. 28, 2018- Paid $12,470 of other operating expense for the year. gg) hh) Dec. 29, 2018- Paid a dividend of $12,000 to the shareholders. hh) ii) Dec. 31, 2018- There was $200 of supplies on hand at the end of the year. ii) Page 8 of 13 Project 2-Merchandise Inventory & Sale Acct 2400 Dec. 31, 2018- Recognized the expired rent from the prior year, van (event (k)), office space jj) (event (o)), and the building (event (r)) for the year. kk) Dec. 31, 2018- Recognized the revenue earned from event (z). kk) I) Dec. 31, 2018- Accrued salaries at December 31 were $1,200. II) Page 9 of 13