Journalize following entries in 2014 Gen Journal using the following format.

3/31/2014 - Record the depreciation for all buildings for the year. Management estimates annual depreciation as the amount to the right.	13,259,717
3/31/2014 - Record the depreciation for all equipment for the year. Management estimates annual depreciation as the amount to the right.	12,730,809
3/31/2014 - Even though the Bond from event 3 above will not be paid this year, Tech Co needs to record an adjusting entry as of today. The company uses straight-line amortization for bond premiums and discounts.
3/31/2014 - Tech Co management estimated that, as of today, the total balance in Allowance for Doubtful Accounts should be equal 4.5% of the current balance in Accounts Receivable (i.e., they use the Balance Sheet method).
3/31/2014 - Management calculated that the company owes interest (in the amount to the right) on its Notes Payable. Interest will be paid in future years.	1,533,748
3/31/2014 - Tech Co performed its annual inventory count for its periodic inventory. The total cost of ending inventory in the warehouse is listed to the right. Record all necessary adjustments related to ending inventory in this periodic environment.	1,438,773,206

*Allowance for Doubtful Accounts is credited 4,771,739 at the start of the month. There is no amount given for transaction 3, so if it not possible then please skip and do others.

Date

Account Name (and note)

Debit

Credit