Patriots Golf Club
Unadjusted Trial Balance
31-Dec-20
Account Title		Debit	Credit
Cash		835,000
Short Term Investments		210,000
Accounts Receivable		434,700
Allowance for Doubtful Accounts		14,000
Land		400,000
Land Improvements		65,000
Accumulated Depreciation - Land Improvements			10,000
Buildings		1,235,000
Accumulated Depreciation - Buildings			370,500
Equipment		713,380
Accumulated Depreciation - Equipment			79,140
Accounts Payable			27,100
Mortgage Payable			916,100
Common Stock $5 par value			250,000
Retained Earnings			1,610,100
Dues Revenue			2,380,000
Green Fees Revenue			679,450
Insurance Expense		314,000
Utilities Expense		429,000
Salaries and Wages Expense		1,021,800
Maintenance and Repairs Expense		650,510
		6,322,390	6,322,390

Can you put these in an adjusted entry please?

1. The building has an estimated life of 20 years, with no salvage value. The company uses straight line depreciation on all fixed assets

9. The investment account consists of two investments. A $100,000 bond, 10-year bond purchased on August 1, that pays annual interest, each January 1 at a rate of 3%. The other investment, is stock of a publicly traded company. The company purchased 1,100 shares on September 1, when the stock was trading for $100/share. At December 31, the stock is trading for $138/share. The company plans to hold the investments for sale.