n (Plush) was founded in 2008 by Judy and Julie Plush. The company repairs espresso machines and grinders for coffee shops and other types of clients. Judy and Julie decided to start the company when they realized it was the perfect way to combine their love of coffee and mechanical systems. Plush employs a few field technicians and sales people as well as an MBA, Suzanne Johnson. To date Suzanne has been doing all the accounting for the company: In January 2017, Plush hires you as an accounting intern. Required: Suzanne Johnson has just provided you with the attached beginning balances for 2017. Assume this trial balance has been correctly prepared. Plush's year end is December 31st. (A) Using the Excel General Journal spreadsheet in this file, record the 2017 transactions listed below AND the necessary year end adjusting journal entries. Label the transactions in numeric sequence corresponding to the numbers below. Each of the transactions below requires a journal entry. Note that there is a debit and credit control total at the top of the general journal so that you can check after each entry to see if you are in balance. 1. Issued an additional 10,000 shares of common stock on January 2. The stock was sold for $80,000, which equals the par value of the stock. 2. Purchased store equipment for $10,000 cash on January 3. 3. Provided services for cash of $35,000 on February 5. 4. Provided services on credit for $90,000 on February 10 5. Received bill and paid utilities of $15,000 on February 15 6. Paid sales salaries of $30,000 on March 1. 7. Incurred legal fees of S6,000 on April 10, but did not pay for these services. 8. Declared and paid dividends to stockholders of $2,000 on April 30. 9. Collected $25,000 for services to be provided over the coming year on June 30. 0. Paid $72,000 for a three-year insurance policy on July 10 with coverage beginning on August I. 11. Paid $1,000 for a three-week equipment rental on September 10. 12. Collected $10,000 from the February 10 transaction on October 20. 13. Paid $1,000 of the amount owed for legal fees incurred on April 10 on November 18. 14. Sold land with cost of $100,000 for $120,000 cash on December 1