I need help doing the Adjusting Entrier & Adusted Trial Balance

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The 2014 balance sheet of the Captain Jet Inc. is attached. During 2015, the following events occurred.

1.On aary0, ell eraise nactoRms$980 andFicher$800.Tems110,n30. Feit 0 r ech sale,FO.B.shiigpoit.

2.On aary2, prcaseechisenact fmZapel$,00adta $,00.Tems 210,n30. Feit 10 r eachsae,FO.B.estiat.

3.On aary3, rceve ecks,$,00 fmLi ad$200 fmHal, r salesnact afterist erdhaslsed.

4.On aary5, endccksotenr9,00les %cashdist,adtoMaia r 1,00 less %ashdist.

5.On aary6, issuecrit f00oFieerfrerchaise rtured.

6.On aary8, smarydalycashsalesttal$7,20.

7.On aary1, payffte alcestoZapel andLttafrte rcaesnaary2.

8.On Feray9, rceve aymet inful fmRmsadFiscer.

9.OnMarch1, pyrentf$600 r atear e.

10.On Aril,sellmrcise ncctolap100,tem21, n30. reit 10, F.OB. shigpoit.

11.Pay50 csh forffcesulesnMy .

12.Csh ividesttalig$00are dclarednJe13 andpadtosckles nJe23.

13.Isse a tef10,0 obak(eear, analinteret rae2%) rcashnJly1.

14.On ly5, prcasercaise frmMaia$300, ers 10,n/0.

15.On ly7, issuenstk100shes,10 ar, ineche fa ladwth a fairmaretvale f 5,00.

16.On ly8, rturn20fmerchaiseoMaia dreceve cedt.

17.On Ast1,sellercaise tocheynct $000, em10,n/0. Feit$150,

F.O.B. shipping point.

18.On Ast4,payffte alcetoaia.

19.On Ast0, ecvehaf fthe pyent fmchey.

20.On Ast4,writeff$130 baddebtfre act,Tet.

21.On Ast1, py utilies xense,1002.

22.On Ast1,Lacy aysff itsbaace.

23.On Setmer,payash,00toFarminrmerchaiseprcasedlast ear.

24.On Ocer,payff tespayabe1000 andassciated ccruedineret 6,0, fwich

$1,500 was shown on the balance sheet.

25.Or tear, saesadffcemlyeseared$5,00in salris andwes,fwich$,00 was stillpayabeat te endfyear.

26.Anuaidutiltesil Deeer,$120) isdenJaary0 net ear.

Additional Information at the end of the year:

1.epreciatnexensefr teyearwas$320.

2.Thecmayetitedthat itasopayfeeralincmetax,$,50.

3.Aterpysicay ti, te may ecidedttte eniginenriesrth 4016.

4.Basedntsisricaldta, thecmayetitedthat tebaddebtswee at1%f et cedt

sales.

5.Uearedrvene isdereased by1,00.

6.Thecmayexenses llf te sulesrcaeddrigte ear.

7.oinsrae lcy s fecie rigte yar.

8.Thecmayused te rossmthodtorerditsrcases adsaesncredt.

9.Thecmayados teperioic iveny sstm.

Instructions:

1.Pepae ralentries r ech vent.

2.Pepae ajtigetris.

3.Pepae ajted tral lace.

4.Pepae Ime tatt, Reaied Earis Sttment,BalaceSee, andtatmentfCash Fws.

5.Pepaeclosigentries.

CAPTAIN JET INC.
BALANCE SHEET
DECEMBER 31, 2014
Current Assets
Cash	42,500
Notes Receivable	16,000
Accounts Receivable	41,800
Less: Allowance for Doubtful Accounts	(3,000)
Inventories	38,000
Prepaid Insurance	540
Prepaid Rent	600
Total Current Assets	136,440
Non-Current Assets
Long-term Investments
Investments in held-for-maturity securities	52,000
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	76,700
Other Identifiable Intangible Assets	48,000
Total Non-Current Assets	802,700
Total Assets	939,140

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	84,100
Bonds Payable	300,000
Total Non-Current Liabilities	384,100
Total Liabilities	556,140
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	153,250
Accumulated Other Comprehensive Income	5,000
Less: Treasury Stock	(12,750)
Total Stockholders' Equity	383,000
Total Liabilities and Stockholders' Equity	939,140

Use the following check figures for Project One.

Adjusted Trial Balance: Total $1,276,055

Income Statement:

Earning after income tax: $9,827

Retained Earnings Statement:

Retained Earnings: $162,177

Balance Sheet:

Inventory: $40,146

Total assets: $939,267

Statement of Cash Flows

Net cash flows from this year: ($1,274)

Cash (ending): $41,226