just need help with #4 (will thumbs up)

Journal entry worksheet toliowing parances in its unoojusted thai baiance at vecemper 1. The company buys coasters from one supplier. All amounts in Accounts Payoble on December 1 are owed to that supplief. The inventory on December 1 consisted of 1,000 coasters, all of which were purchased in a batch on July 10 at a unit cost of $0.40. College Coasters records ins inventory using perpetual inventory accounts and the FFO cost flow method. During December, the company onterod into the following transactions. Some of these transactions are explained in greater detal below. a. Purchased 400 coasters on account from the segutar supplier on 12/1 at a unit cost of $0.42, with terms of n/60. b. Purchased 900 coasters on account from the regular supplier on 12/2 at a unit cost of $0.45, with tetms of n/60. c. Sold 1,800 cossters on account on 12/3 at a unit price of $100. d. Collocted $800 from customers on account on 12/4. e. Paid the supplier $1,500 cash on account on 12/48. f. Paid employees $480 on 12/23, of which $290 related to work done in November and $190 was for wages up to December 22 . g. Looded 100 coasters on a cargo ship on 12/31 to be dollvered the following week to a customer in Kona, Hawali, The sale was made FOB destination with terms of n60. d. Collected $800 from customers on account on 12/4. e. Paid the supplier $1,500 cash on account on 12/18. f. Pald employees $480 on 12/23, of which $290 related to work done in November and $190 was for wages up to Decembet 22 9. Loaded 100 coosters on a cargo ship on 12/31 to be delivered the following week to a customer in Kona, Hawail. The sale was made FOB destination with terms of n/60. Other reievant information includes the following at 12/3 : 1. College Coasters has not yet recorded $190 of office expenses incurred in December on account. 1. The company estimates that the equipmont depreciates at a rate of $9 per month. One month of depreciation needs to be recorded. 3. Wages for the period from December 2331 are $100 and will be paid on January 15 . k. The $600 of Prepaid Rent relates to a six-month period ending on May 31 of next year. 1. The company incurred $700 of income tax but has made no tax payments this yeat. m. No shrinkage or damage was discovered when the inventory was counted on December 31 . n. The company did not deciare dividends and there were no transections involving common stock