I need help with journal entries 16, 19, and 20. Also the fixed asset turnover ratio, units of production depreciation, and additional expenses for 2018.

On January 1, 2018, the general ledger of Parts Unlimited includes the following account balances Debit Credit Accounts Cash Accounts Receivable Inventory Land Equipment Accumulated depreciation Accounts Payable Common stock Retained Earnings $ 182,400 32,400 57,880 369,000 396,500 1S2. 000 34,86a 540,000 262,300 $1,029,100 Totals $1,829,100 From January 1 to December 31, the following summary transactions occur: Purchased inventory on account, $345,800 a. Sold inventory on account, $645,200. The inventory cost $362,600 b. Received cash from customers on account, $578,700 C. Paid cash on account, $348,500 d. Paid cash for salaries, $114,700, and for utilities, $72,700 In addition, Parts Unlimited had the following transactions during the year: April 1 Purchased equipment for $115,000 using a note payable, due in 12 months plus 8% interest. The company also paid cash of $5,200 for freight and $5,800 for installation and testing of the equipment. The equipment has an estimated residual value of $16,000 and a ten-year service life June 30 Purchased a patent for $60,000 from a third-party marketing company related to the packaging of the company's products. The patent has a 20-year useful life, after which it is expected to have no value