1. Oracle Corporation issues bonds worth $75,000,000.
2. Oracle Corporation purchases software on credit for $10,000,000.
3. Oracle Corporation sells software licenses for $40,000,000 in cash.
4. Oracle Corporation pays $6,000,000 for research and development.
5. Oracle Corporation pays $4,500,000 in wages.
6. Oracle Corporation receives $2,500,000 in cash for services rendered.
7. Oracle Corporation buys computer equipment for $5,000,000 cash.
8. Oracle Corporation incurs $2,500,000 in advertising expenses.
9. Oracle Corporation declares and pays dividends of $5,000,000.
10. Oracle Corporation records $2,500,000 in depreciation expense.

1. Record those transactions in a journal.
2. Prepare a trial balance.
3. Prepare an income statement for the year ended.
4. Prepare a balance sheet for the year ended.