I have made the journal entries for everything at the bottom, but I can't figure out #12. Also, can you please help me make a trial balance for the info below using the table?

The 2015 balance sheet of the Captain Jet Inc. is attached. During 2016, the following events occurred.

1. On January 10, sell merchandise on account to Rayms $9,600 and Fischer $8,800. Terms 2/10, n/30. Freight $100 for each sale, F.O.B. destination (merchandise delivered the next day).

Transaction 1	Accounts Receivable [$9,600 + 8,800]	18,400
	Sales revenue		18,400
	Freight-out [100 + 100]	200
	Cash		200

2. On January 12, purchase merchandise on account from Zapfel $3,000 and Liotta $2,400. Terms 1/10, n/30. Freight $120 for each sale, F.O.B. shipping point. Merchandise received the next day.

Transaction 2	Purchase [or Merchandise inventory]	5,400
	Accounts payable [3,000 + 2,400]		5,400
	Freight-in [120 + 120]	240
	Cash		240

3. On January 14, receive checks, $4,000 from Longhini and $2,000 from Hall, for sales on account after discount period has lapsed (within 30 days). Sale terms were 2/10, n/30.

Transaction 3	Cash [4,000 + 2,000]	6,000
	Accounts receivable		5,880
	Sales discounts forfeited		120

4. On January 15, send checks to Joosten for $9,000 less 2% cash discount, and to Maida for $11,000 less 1% cash discount.

Transaction 4	Accounts payable [(9,000 x 0.98) + (11,000 x 0.99)]	19,710
	Cash		19,710

5. On January 16, issue credit of $400 to Fieber for merchandise returned.

Transaction 5	Sales return and allowances	400
	Accounts receivable		400

6. On January 18, summary daily cash sales total $15,500.

Transaction 6	Cash	15,500
	Sales revenue		15,500

7. On January 21, pay off the balances to Zapfel and Liotta for the purchases on January 12.

Transaction 7	Accounts payable	5,400 [from January 12]
	Merchandise inventory [5,400 x 0.02]		108
	Cash [5,400 x 0.98]		5,292

8. On February 15, receive payment in full from Rayms and Fischer.

Transaction 8	Cash	18,400
	Accounts receivable		18,400

9. On April 1, sell merchandise on account to Dunlap $1,600, term 2/10, n/30. Freight $80, F.O.B. Destination (merchandise delivered the next day).

Transaction 9	Accounts recievable	1,600
	Sales revenue		1,600
	Freight-in	80
	Cash		80

10. On April 3, pay $400 cash for office supplies and record as expense.

Transaction 10	Office supplies	400
	Expense		400

11. Cash dividends totaling $800 are declared on June 13 and paid to stockholders on June 23.

Transaction 11	Dividends	900
	Dividend payable		900
	Dividend payable	900
	Cash		900

12. On July 1, pay rent of $6,000 for a two-year term (expires on 7/1/2015).

Transaction 12

13. On July 1, issue a note of $120,000 to bank (one year, annual interest rate 3%) for cash.

Transaction 13	Cash	120,000
	Notes payable		120,000

14. On July 5, purchase merchandise from Maida $33,000, terms 3/10, n/30. FOB destination.

Transaction 14	Merchandise inventory	33,000
	Accounts payable		33,000

15. On July 7, issue common stock 1000 shares, $10 par, for $15,000 cash.

Transaction 15	Land	15,000
	Common stock [1,000 x 10]		10,000
	Gain on purchase of land		5,000

16. On August 1, sell merchandise to Lachey on account $80,000, term 1/10, n/30. Freight $1,500, F.O.B. destination (merchandise delivered the next day).

Transaction 16	Accounts receivable	80,000
	Sales revenue		80,000
	Freight-out	1,500
	Cash		1,500

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

Transaction 17	Accounts payable	33,000
	Cash		33,000

18. On August 10, receive total payment from Lachey.

Transaction 18	Cash	80,000
	Accounts receivable		80,000

19. On August 14, write off $1,300 bad debt for one account, Tooket.

Transaction 19	Bad debt expense	1,300
	Accounts receivable		1,300

20. On August 15, pay utilities expense, $10, 902.

Transaction 20	Utilities expense	10,902
	Cash		10,902

21. On September 1, pay cash $7,500 to Farmington for merchandise purchased last year (there is no discount in the sales term).

Transaction 21	Cash	7,500
	Accounts receivable		7,500

22. On October 1, pay off notes payable $110,000 and associated accrued interest $6,000, of which $1,500 was shown on the balance sheet.

Transaction 22	Notes payable	110,000
	Interest expense [6,000 1,500]	4,500
	Interest payable	1,500
	Cash		116,000

23. Over the year, sales and office employees earned $45,500 in salaries and wages, of which $1,500 was still payable at the end of year.

Transaction 23	Wages and salaries expense	45,500
	Wages and salaries payable		45,500
	Wages and salaries payable	44,000
	Cash [45,500 1,500]		44,000

24. An unpaid utilities bill (December, $1,250) is due on January 10 next year.

Transaction 24	Utilities expense	1,250
	Utilities payable		1,250

I have to use the table below to make a trial balance.

TRIAL BALANCE SHEET
	Debit	Credit
Cash
Notes Receivable
Accounts Receivable
Allowance for Doubtful Accounts
Inventories
Prepaid Insurance
Prepaid Rent
Investments in held-for-maturity securities
Land held for future development
Land
Buildings
Accumulated Depreciation
Capitalized Development Costs
Goodwill
Other Identifiable Intangible Assets
Salary and Wages Payable
Interest Payable
Accounts Payable
Utilities Payable
Income Tax Payable
Property Tax Payable
Notes Payable
Unearned Revenues
Provisions Related to Pensions
Bonds Payable
Common Stock
Preferred Stock
Paid-in-capital - Common Stock
Paid-in-capital - Preferred Stock
Retained Earnings
Accumulated Other Comprehensive Income
Treasury Stock
Sales Revenue
Cash Dividends
Utilities Expenses
Sales Return
Sales Discount forfeited
Interest Expenses
Salary and Wages Expenses
Supplies Expenses
Rent Expenses
Depreciation Expenses
Income Tax Expenses
Cost of Goods Sold
Bad Debt Expenses
Freight-out
purchase discount lost
Total

Here is additional information:

CAPTAIN JET INC.
BALANCE SHEET
DECEMBER 31, 2015
Current Assets
Cash	41,200
Notes Receivable	16,000
Accounts Receivable	41,800
Less: Allowance for Doubtful Accounts	(3,000)
Inventories	40,000
Prepaid Insurance	540
Prepaid Rent	500
Total Current Assets	137,040
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	938,040
Current Liabilities
Notes Payable	110,000
Accounts Payable	33,500
Unearned Revenues	12,000
Income Taxes Payable	8,440
Property Taxes Payable	6,600
Interest Payable	1,500
Total Current Liabilities	172,040
Non-Current Liabilities
Provisions Related to Pensions	84,000
Bonds Payable	300,000
Total Non-Current Liabilities	384,000
Total Liabilities	556,040
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	938,040