only need help with 12,13,14 journal adjusting entries

dec 1 is the notes payable

ert Design Layout References Mailings Review View Helpell me,wha you wanlt I No Spac. Heading 7 Subtle Em... Emphasis Intense E.... Strong Paragraph Record the following adjusting entries in general journal form as of December 31, 2018: Supplies on hand at the end of the year: $450 2. 1. Equipment shown on the 12/1 TB was purchased on 1/1/17, has a 8 year life, no salvage value and company uses double-declining balance method for its depreciation 3. Included in the truck balance is a fully depreciated truck for $6.500 and a new truck valued at $50,000 which was purchased on 1/1/17. The new truck has a 9-year life, no salvage value and the company uses the sum-of the-years digits for its depreciation method on this asset The patent was purchased on 1/1/2013 for $100.000 and its useful life is 20 years. 5. $18,600 was paid on September 1, 2018 for six months rent 6. On 3/1/18, paid $22,500 for a 12-month insurance policy 7. Declared dividends of $15,000 on December 31 8. The fair market value of the securities (classified as marketable) is $19,500. 9, 4% of Accounts Receivable is estimated to be uncollectible. Company uses the allowance method for estimating its uncollectible accounts. 10. Accrued salaries expense of $6,000 and recorded Payroll tax expense on account of $2300 11. Had issued $200,000 of 6%, 10-year bond, dated 1/1/17 for $215,589 when the market rate was 5% Interest is paid on June 30 and January i using the effective interest rate method. The June payment is included in the Dec. 1 TB. (Additional credit awarded if amortization table is included) 12. One month has passed since the issuance of restricted stock 13. Interest on 30 days of note payable should be acerued. (Assume 360 days in a year for calculation) 14. Income tax rate is 25% Additional Information: X The joumal File Home ||Custom I 112-.IA" A. | . A ' | | ep wrap Tent | p. |--E Merge & Center . X | Calibri Paste Number Font Alignment Clipboard D51 PJones Trial Balance December 1, 2018 CR DR 405,653 615,000 4 Acct Description 5 100 Cash 6 101 6 101 Accounts Receivable 7 102 Allowance for Doubtful Accounts 8 103 Marketable Securities 4,600 18,000 100,000 40,600 38,500 3,600 150,000 9 104 Inventory 10 105 Prepaid Rent 11 106 Prepaid Insurance 12 107 Supplies 13 125 Equipment 14 126 Accumulated Depreciation Equipment 15 127 Truck 16 128 Accumulated Depreciation Truck 17 130 Land 18 175 Patents 19 201 Accounts Payable 20 202 Salaries Payable 21 203 Utilities Payable 37.500 56,500 15,875 35,000 75,000 183,300 TB.Unadjusted at 12.1.18 December Es Adjusting JEs worksheet is Closing Entries s xlPanther Accounti-I/X]Thrjournal entrie.. N om Custom Calibri Paste ! Blu-1u.la-A-| EE|Merge&Center . | $ . % , 1.681, Fo Number Clipboard Font Alignment D51 21 203 Utilities Payable 22 204 Payroll Taxes Payable 23 205 Interest Payable 24 206 Dividends Payable 25 207 Income Tax Payable 8,000 19,585 71,640 175,000 213,712 26 208 Note Payable -short term 27 221 Note Payable -long term 28 225 Bond Payable (net) Common Stock, $1 par, 35,000 share'issued and 29 301 outstanding 30302 APIC Common Stock 1 304 Unearned Compensation 32 305 Treasury Stock 3 306 APIC Treasury Stock 34 310 Retained Earnings 35 401 Sales 36 500 Cost of Goods Sold 37 | 600 Compensation Expense 38 601 Salaries Expense 39 602 Rent Expense 40 604 Bad Dept Expense 35,000 153,000 45,000 1,150,000 508,979 45,000 TB.Unadjusted at 12.1.18 December JEs Adjusting Es worksheet I Closing Entries. X Panther Accounti..X The yourmal entrie.. Custom Calibri te !_ | E21 Merge & Center . Number Font Alignment board 508,979 500 Cost of Goods Sold 600 Compensation Expense 601 Salaries Expense 45,000 9 602 Rent Expense 0 604 Bad Dept Expense 7,490 22,000 12,000 1 605 Payroll Tax Expense 2 606 Advertisting Expense 3 607 Insurance Expense 44 608 Supplies Expense 45 609 Depreciation Expense 6 610 Amortization Expense 47 611 Utilities Expense 48 612 Miscellaneous Expenses 49 614 Interest Expense 2,500 5,390 50 615 Income Tax Expense 51 617 Realized Gains (Losses) 52 620 Unrealized Gains (Losses 53 Totals 1,000 2.148,212 TB Unadjusted at 12.1.18 December JEs l Adjusting JEs I worksheet | IS | Closing Entries x Panther AccountXThe journal entrie ACCT302 ABA Assessment Project 2018-2019(0) (1),docx - AutoRecovered Layout ReferencesMailings Review View Help Tell me what you want to do , xa A-2. A, E- a, n T No Spac. Heading 7 Subtle Erm .. Emphasis intense E S E Font Paragraph Styles ered file that is temporarily stored on your computer.Save Record the following entries in general journal form for December, 2018: December 1: Purchased Land for a future building site for $500,000, paying $100,000 down and signed a 5%, 90-day note for the balance December 3: Recorded sales on account of $45,000, 2/15, net 30. Cost of inventory was 23,500. JPlones using the net method for accounting for sales