incorporate the adjusting/correecting joirnal entries into the balance sheet

HrDROQUAL NC. BMAMOE SHEET To increase allowance for doubtful accounts to cre half of questionable account balances. C.12/31/X3181554VEHICLESSERVICECOSTS-DIRECT.RANDMTocapitalizeretoolingontrucksneededtomeetclientneeds \begin{tabular}{l|l|l|l} D 12/31/X3 & 701 & TRUCKOEPRECUTION \\ & 182 & VEHICLES.ACCUMULATED DEPRECIATION \\ & & To record depreciation on the capitalized retooling costs. \end{tabular} \begin{tabular}{lll} E 12/311X3 & 505 & SERVICEREVENUE FROM CONTRACTS WITH CUSTOMERS \\ \hline 335 & DEFERRED CONTRACT REVENUE \\ & & To adjust deforred contract revenue on services not yet completed \end{tabular} H 1281/C EQUITY SECURITES-LONG TERM MARKETABLE 801MARKETGANLOSS-MKTEQSEC To record unrealized market gain on equity investment. 12/3132095473DEBTSECURTIES-AFSMARKETABLEACCUMOCIMARKETGAN/LOSS-AFSDERTSECURITESTorecordunrealizedmarketlossonAFSbondinvestrnent. To accrue buiking operating kase epeense and properly apply anorization and interest to balance sheet. L.12/31X3412193LEASEPAYABLE-TRUCKSRUGHTOF-USEASSET-LEASE-TRUCKSTorecotdthenewtruckleaseappropriatelyasafinancelease. M1231/X3552412SERVICECOSTS-DIRECTTLEASEEXPENSE-TRUCKS.LEASEPAYABLE-TRUCKSToreclassifyannualfinanceleasepayment. N1231/X3758193312708INTERESTEXPENSE-LEASEPAYABLERICHT-OF.USEASSET.LEASE.TRUCKSINTERESTPAYABLE-FINANCELEASELIABILTTYAMCRTIZATIONOFRIGHTOFIUSEASSETSToarrortianleasedassetandrecordinterestexpenseonfinancelease