I need help preparing a journal entry for below.

Please help & thank you in advanced!

During 2022 , the following transactions occurred. 1. On January 1, 2022, Cullumber issued 1,200 shares of $40 par, 7% preferred stock for $49,200. 2. On January 1. 2022, Cullumber also issued 900 shares of the $10 par value common stock for $21,800. 3. Cullumber performed services for $348,000 on account. 4. On April 1, 2022, Cullumber collected fees of $34,000 in advance for services to be performed from April 1, 2022, to March 31,2023. 5. Cullumber collected $295,400 from customers on account. 6. Cullumber bought $32,900 of supplies on account. 7. Cullumber paid $34,900 on accounts payable. 8. Cullumber reacquired 500 shares of its common stock on June 1. 2022, for $28 per share. 9. Paid other operating expenses of $179,300. 10. On December 31,2022 , Cullumber declared the annual preferred stock dividend and a $1.10 per share dividend on the outstanding common stock, all payable on January 15, 2023. 11. An account receivable of $1,500 which originated in 2021 is written off as uncollectible. Adjustment data: 1. A count of supplies indicates that $5,800 of supplies remain unused at year-end. 2. Recorded revenue from item 4 above. 3. The allowance for doubtful accounts should have a balance of $3,400 at year end. 4. Depreciation is recorded on the building on a straight-line basis based on a 30 -year life and a salvage value of $10,800. 5. The income tax rate is 30%. (Hint. Prepare the income statement up to income before income taxes and multiply by 30% to compute the amount.) No. Account Titles and Explanation Debit Credit 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11