I need to do journal transactions on these questions. m. 2017 Bug Off completed all of the remaining pest control visits that were paid for in advance in 2016; and in addition, completed $15,000 more of Pest control visits on account.

n. On 4/1/17 Bug Off Purchased $70,000 of additional Equipment by paying cash. The equipment is expected to have a 5 year life and a $3,000 salvage value.

o. Bug Off petitioned it's State Regulatory Agency and received approval to increase its Authorized Preferred Stock shares to 3,000. Bug Off Sold 1,000 $20 Par 4% cumulative preferred shares (convertible 2:1) for $26,000 cash during October of 2017.

p. Bug Off made all the monthly payments as scheduled on the Note Payable.

q. On 7/31/17 Bug Off paid Cash Dividends of $31,200 to shareholders of record on 6/30/17; $400 of Preferred Dividends were in arrears.