Need Adjusted Journal Entries

ABC Corporation
Unadjusted Trial Balance
December 31, 2016
	Debit	Credit
Cash	759,444
Accounts receivable	442,120
Allowance for doubtful accounts		-
Inventory
Allowance to Reduce Inventory to NRV		-
Purchases	247,000
Prepaid insurance	6,750
Land	88,000
Building	37,500
Accumulated depreciation: building		1,150
Equipment	21,600
Accumulated depreciation: equipment		9,000
Patent	50,000
Accounts payable		88,851
Notes payable		40,000
Income taxes payable		99,000
Unearned rent revenue		13,500
Bonds Payable		700,000
Premium on Bonds Payable		56,774
Common stock		125,000
PIC In Excess of Par-Common Stock		40,000
Retained earnings
Treasury stock	20,000
Dividends	28,000
Sales Revenue		790,000
Advertising expense	9,240
Wages expense	62,150
Office expense	28,500
Depreciation expense	10,150
Utilities expense	33,571
Insurance expense	20,250
Income taxes expense	99,000
	$ 1,963,275	$ 1,963,275