Journalize the following transactions, all occur on January $1,2023.$ Use the accrual basis of accounting.

A$.$ Scheduled parking lot excavation and paving, to occur on Feburary $15,2023,$ for $$85,000.$

B$.$ Purchased the following items on account from Lodging Furniture Supply, a local vendor for hotels and short term rentals:

i$.15$ King size beds, $$35,000$

ii$.15$ Queen size beds, $$35,000$

iii. $25$ Sleeper Sofas, $$50,000$

iv$.20$ rooms of bathroom fixtures, $$160,000$

v$.30$ dressers, $$16,000$

vi$.50$ televisons, $$25,000$

vii. Theater room furnishings, $$80,000$

viii. Kitchen appliances, $$45,000$

ix$.$ Dining tables and chairs, $$18,000$