i need help doing journal entries and adjustments

Culumber Corporation's trial balance at Decsmber 31,2022 , ks presented below. Alt 2022 transactions have been recorded except for theltems described below. Unrecorded transactions and adjustments: 1. On January 1,2022, Cullumber issued 1,280 shares of $20 par, 6% preferred stock for $28,160. 2. On January 1,2022, Cullumber also issued 1,280 shares of common stock for $29,440. 3. Cullumber reacquired 384 shares of its common stock on July 1,2022 , for $49 per share. 4. On December 31.2022, Cullumber declared the annual cash dividend on the preferred stock and a $1.50 per share dividend on the outstanding common stock all payable on January 15,2023. 5. Cullumber estimates that uncollectible accounts receivable at year-end are $6,528. 6. The building is being depreciated using the straight-line method over 30 years. The salvage value is $6.400. 7. The equipment is being clepreciated using the straight-line method over 10 years. The salvage value is $5,120. 8. The unearned rent was collected on October 1,2022. It was receipt of 4 months' rent in advance (October 1,2022 through January 31, 2023). 9. The 1096 bonds payable pay interest every January 1 The interest for the 12 months ended December 31,2022 , has not been paid or recorded. Culumber Corporation's trial balance at Decsmber 31,2022 , ks presented below. Alt 2022 transactions have been recorded except for theltems described below. Unrecorded transactions and adjustments: 1. On January 1,2022, Cullumber issued 1,280 shares of $20 par, 6% preferred stock for $28,160. 2. On January 1,2022, Cullumber also issued 1,280 shares of common stock for $29,440. 3. Cullumber reacquired 384 shares of its common stock on July 1,2022 , for $49 per share. 4. On December 31.2022, Cullumber declared the annual cash dividend on the preferred stock and a $1.50 per share dividend on the outstanding common stock all payable on January 15,2023. 5. Cullumber estimates that uncollectible accounts receivable at year-end are $6,528. 6. The building is being depreciated using the straight-line method over 30 years. The salvage value is $6.400. 7. The equipment is being clepreciated using the straight-line method over 10 years. The salvage value is $5,120. 8. The unearned rent was collected on October 1,2022. It was receipt of 4 months' rent in advance (October 1,2022 through January 31, 2023). 9. The 1096 bonds payable pay interest every January 1 The interest for the 12 months ended December 31,2022 , has not been paid or recorded