Next, analyze, journalize, and post period-end entries, as necessary based on the following information, in preparation for the 2020 financial statements.
	Use the same worksheets as you did for the first set of transactions ("2020 Gen Journal" and "2020 GL").
10	12/31/2020 - Record the depreciation for all buildings for the year. Management estimates annual depreciation as the amount to the right.	13,259,656
11	12/31/2020 - Record the depreciation for all equipment for the year. Management estimates annual depreciation as the amount to the right.	11,730,809
12	12/31/2020 - Even though the Bond from event 3 above will not be paid this year, BA Tech needs to record an adjusting entry as of today. The company uses straight-line amortization for bond premiums and discounts.
13	12/31/2020 - BA Tech 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).
14	12/31/2020 - 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
15	12/31/2020 - BA Tech 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.	1,738,773,206

Step 3:

12/1/2020 - Issued new bonds for the amount to the right (i.e., this is the amount of cash BA Tech received).

$ 203,000

Accounts Receivable Current Balance:

133,872,270

General Journal Accounts Include (Use Tabular Form):

Cash

Accounts Receivable

Allowance for Doubtful Accounts

Inventory

Merchandise Purchases

Buildings

Accumulated Depreciation-Building

Equipment

Accumulated Depreciation-Equipment

Trademark

Interest Payable

Accounts Payable

Bonds Payable

Premium on Bonds Payable

Dividends Payable

Unearned Sales Revenue

Unearned Consulting Revenue

Common stock

Additional Paid in Capital (Common Stock)

Retained Earnings

Sales Revenue

Sales Discount

Cost of Goods Sold

Salary Expense

Interest Expense

Advertising Expense

Bad Debt Expense

Depreciation Expense

Dividends