Journalize entries related to bank reconciliation and all adjusting entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 5,275.)

Comprehensive Accounting Cycle Review 9-2 (Part Level Submission) Ayayai Corp. prepares quarterly financial statements. The post-closing trial balance at December 3 1, 2016, is presented below. AYAYAI CORP. Post-Closing Trial Balance December 31, 2016 Debit Credit $17,970 Cash 16,580 Accounts Receivable Allowance for Doubtful Accounts $890 Equipment 14,800 11,100 Accumulated Depreciation-Equipment Buildings 74,000 Accumulated Depreciation-Buildings 11,100 Land 14,800 Accounts payable 9,150 66,600 Common Stock Retained Earnings 39,310 $138,150 $138,150 During the first quarter of 2017, the following transactions occurred: 1. on February 1, Ayayai collected fees of $8,880 n advance. The company will perform $740 of services each month from February 1, 2017, to January 31, 2018 2. On February 1, Ayayai purchased computer equipment for $6,660 plus sales taxes of $440. $2,220 cash was paid with the rest on account. Check #455 was used. 3. on March 1, Ayayai acquired a patent with a 10-year life for $7,100 cash. Check #456 was used. 4. on March 28, Ayayai recorded the quarter's sales in a single entry. During this period, Ayayai had total sales of $103,600 (not including the sales referred to in item 1 above). All of the sales were on account. 5. On March 29, Ayayai collected $98,420 from customers on account