I NEED HELP TO POST THESE TRANSACTIONS TO T ACCOUNTS.

1/1/2015	101	Cash (50,000 shares * $18)	$900,000.00
		Additional paid in capital - Common stock (50,000 shares *$15)		$750,000.00
	311	Common stock (50,000 shares *$3)		$150,000.00
			Debit	Credit
1/1//2015		Cash (10,000 shares * $50)	$500,000.00
		Preferred stock (10,000 shares * $10)		$100,000.00
		Additional paid-in capital-Preferred stock (10,000 shares * $40)		$400,000.00
			Debit	Credit
	(3) Traded old equipment plus $5,000 cash for new, updated equipment.
1/1/2015	157	New Equipment (Fair value)	$18,000.00
		Accumilated depreciation	$24,000.00
		Loss on sale of old eqipment (difference)	$3,000.00
		Old equipment (Book value)		$40,000.00
		Cash		$5,000.00
			Debit	Credit
	(4) Paid $8,000 cash successfully defending their existing patent.
1/1/2015		Patents	$8,000.00
		Cash		$8,000.00
			Debit	Credit
	(5) Declared and issued a 10% stock dividend when the market price was $20 per share
4/1/2015		Retained Earnings [(100,000 shares + 50,000 shares) * 10%] *$20 Market price)	$300,000.00
		Additional paid-in capital, common stock		$255,000.00
		Common stock Dividends Distributable (150,000 shares * 10% * $3 Par value)		$45,000.00
			Debit	Credit
	(6) Issued the common stock to settle the dividend declared on April 1st
5/1/2015		Common stock Dividends Distributable	$45,000.00
		Common stock - $3 Par value		$45,000.00
			Debit	Credit
	(7) Issued $400,000 par value, 6%, 10 year bonds payable (bonds mature July 1, 2025).
	The bonds pay interest semi-annually on June 30th and December 31st. Market rate was 4%
7/1/2015	101	Cash (3)	$465,405.00
		Premium on Bonds payable (4)		$65,405.00
		Bonds Payable		$400,000.00
		(1) Present value of the principal: $400,000* 0.67297 = $269,188
		(2) Present value of the interest payments: $12,000 *16.35143 = $196,217
		(3)Price of bonds = (1) + (2) = $465,405
		(4) Premium on bonds payable = $400,00 - (3) = $65,405
			Debit	Credit
7/1/2015		Land *	$235,849.00
		Building **	$264,151.00
		Cash		$50,000.00
	200	Notes Payable		$450,000.00
			Debit	Credit
	(9) Paid $5,000 cash for a one year insurance policy on the building.
7/1/2015	130	Prepaid insurance	$5,000.00
	101	Cash		$5,000.00
			Debit	Credit
	(10) Acquired 5,000 shares of its stocks at $20 per share
7/1/2015		Treasury stock (5,000 shares * $20)	$100,000.00
		Cash		$100,000.00
			Debit	Credit
	(11) Paid the short term note plus 6 months of interest at a stated annual rate of 5%
7/1/2015		Short-term notes payable	$125,000.00
		Interest Expense ($125,000 * 5% * 6/12)	$3,125.00
		Cash		$128,125.00
			Debit	Credit
	(12) The company wrote the customer's account off for $1,500
9/15/2015	115	Allowance for doubtful accounts	$1,500.00
		Account receivable		$1,500.00
			Debit	Credit
	(13) Purchased 5,000 shares of XYZ company for $20 per share. The securities are
10/1/2015		classified as Trading securities.
		Trading Securities (5,000 shares *$20)	$100,000.00
		Cash		$100,000.00
			Debit	Credit
	(14) Reissued 2,000 shares of the treasury stock purchased on July 1st for $25 per share.
12/1/2015		Cash (2,000 shares * $25)	$50,000.00
		Treasury Stock (2,000 shares * $20)		$40,000.00
		Paid-in capital, treasure stock		$10,000.00
			Debit	Credit
	(15) Declared a $.25 dividend per common share and the required dividend on the preferred shares.
12/31/2015		Retained earning	$46,500.00
		Dividend Payable, common stock		$40,500.00
		Dividend Payable, preferred stock		$6,000.00
			Debit	Credit
	(16) Paid interest on the bonds issued on July 1st
12/31/2015		Interest Expense	$9,308.00
		Premium on Bonds Payable	$2,692.00
		Cash		$12,000.00
			Debit	Credit
	Paid, $11,250 interest and $22,500 reduced the principal on the note issued on July 1st
12/31/2015	200	Note Payable	$22,500.00
		Interest expense	$11,250.00
	101	Cash		$33,750.00

SUMMARY
Inventory	$1,300,000.00
Account Payable		$1,300,000.00
Cash	$400,000.00
Account receivable	$1,950,000.00
Sale Revenue		$2,350,000.00
Cost of goods sold	$1,010,000.00
Inventory		$1,010,000.00
Cash	$1,200,000.00
Account receivable		$1,200,000.00
Salaries and wages expense	$125,000.00
Federal taxes withheld payable ($125,000 * 25% Income Tax)		$31,250.00
FICA taxes payable ($125,000 * 7.65% FICA)		$9,563.00
Cash		$84,188.00
Payroll tax expense	$4,750.00
FUTU payable ($125,000 * 0.8%)		$1,000.00
SUTA payable ($125,000 * 3%)		$3,750.00
Sale returns and allowances	$73,000.00
Account receivable		$73,000.00
Inventory	$31,390.00
Cost of good sold		$31,390.00
Office supplies	$9,000.00
Cash		$9,000.00
Utilities Expense	$43,000.00
Cash		$43,000.00
ADJUSTING ENTRIES
Depreciation Expense (new equipment)	$3,000.00
Accumulates depreciation, Equipment		$3,000.00
Depreciation Expense (old equipment)	$14,400.00
Accumulates depreciation, Equipment		$14,400.00
Depreciation Expense	$5,604.00
Accumulates depreciation - Building		$5,604.00
Amortization expense	$15,800.00
Patent [($150,000 + $8,000) * 1/10]		$15,800.00
Bad debt Expense	$15,010.00
Allowance for doubtful accounts		$15,010.00
Insurance Expense ($5,000 * 6/12)	$2,500.00
Prepaid Insurance		$2,500.00
Office supplies expense	$22,300.00
Office supplies		$22,300.00
Fair value adjustment	$15,000.00
Unrealized gain on trading securities		$15,000.00
Income Tax Expense	$359,023.00
Income Tax Payable		$359,023.00

Balance Sheet For the Period Ending 12/31/15

Assets

Current Cash $ 277,400

Accounts Receivable $800,000

Allowance for Doubtful Accounts 16,000

784,000 Inventory

500,000 Office Supplies

21,300 Property,

Plant & Equipment Equipment $400,000

Accumulated Depreciation (240,000)

160,000 Intangible Patent

150,000 Total Assets $ 1,892,700

========== Liabilities and Owners Equity

Current Liabilities

Accounts Payable $ 200,000

Short-Term Notes Payable 125,000

Total Liabilities $ 325,000

Owners Equity Common Stock, $3 par, 400,000 shares authorized, 100,000 issued and outstanding $ 300,000

Additional Paid-in-Capital, Common Stock 500,000

Retained Earnings 767,700

Total Liabilities & Owners Equity $ 1,892,700 ==========