I need help with the journal entries (no closing entries required).

2016 201 ASSETS Current Assets: Cash & Cash Equivalents Accounts Receivable Merchandise Inventory Total Current Assets Long-term Assets: Investments Land Building $70,000 $51,000 145,000 122,000 75,00061,00 $290,000 $234,000 $55,000$85,000 40,00025,00 145,000 145,000 Accumulated Depreciation: Building(37,000) (28,000 Equipment Accumulated Depreciation: Equipment 21,000 14,000 Total Long-term Assets Total Assets LIABILITIES Current Liabilities: 70,000 48,000 $252,000 $261,000 S542,000 $495,000 $66,000$60,000 12,00010,00 $78,000 $70,000 Accounts Payable Income Tax Payable Total Current Liabilities Long-term Liabilities: Notes Payable Total Liabilities STOCKHOLDERS' EQUITY Common Stock Retained Earnings Total Stockholders' Equity Total Liabilities & Stockholders' Equity $62,000 $70,000 140,000$140,000 310,000 $260,000 95,000 402,00 $355,000 $542,000 $495,000 92,000 9