NOTE: there are $11$ enttries not $2$ and $5$ adjusting entries $($the same format as above$)$ after those $11$ not pictured, if you could solve for those too please.

Riverbed Corp's balance sheet at December $31,2024,$ is presented as follow.

During $2025,$ the following transactions occurred.

On January $1,$ Riverbed issued $2,280$ shares of $$40$ par, $7\%$ preferred stock for $$93,480.$

On January $1,$ Riverbed also issued $1,710$ shares of the $$10$ par value common stock for $$39,900.$

Riverbed performed services for $$608,000$ on account.

On April $1,2025,$ Riverbed collected fees of $$68,400$ in advance for services to be performed from April $1,2025,$ to March

$31,2026$

Riverbed collected $$524,400$ from customers on account.

Riverbed bought $$66,690$ of supplies on account.

Riverbed paid $$61,180$ on accounts payable.

Riverbed reacquired $760$ shares of its common stock on June $1$ for $$28$ per share.

Paid other operating expenses of $$357,580.$

On December $31,2025,$ Riverbed declared the annual cash dividend on preferred stock and a $$1\mathrm{.}20$ per share dividend on

the outstanding common stock, all payable on January $15,2026.$

An account receivable of $$3,230$ which originated in $2024$ is written off as uncollectible.

Adjustment data:

A count of supplies indicates that $$11,210$ of supplies remain unused at year$-$end.

Recorded revenue from item $4$ above.

The allowance for doubtful accounts should have a balance of $$6,650$ at year end.

Depreciation is recorded on the building on a straight$-$line basis based on a $30-$year life and a salvage value of $$19,000.$

The income tax rate is $30\%($Hint: Prepare the income statement up to income before taxes and multiply by $30\%$ to compute

the amount.$)$

$($a$)$

Prepare journal entries for the transactions listed above and adjusting entries. $($Credit account titles are automatically indented when

amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter Ofor the amounts.

Record journal entries in the order presented in the problem.$)$

No$.$ Account Titles and Explanation

Debit

Credit