Please answer in the form of my answersheet(the second one ) and it should be 19 entries in total

MILLAR LIMITED STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2016 Assets Current assets Cash Accounts receivable Inventory Liabilities Current liabilities 32 000 Accounts payable 39 000 Unearned revenue 40 000 Total current liabilities 27 000 32 000 59 000 Total current assets 111 000 | Noncurrent liabilities Long-term debt Total noncurrent liabilities Noncurrent assets 00 000| Total liabilities 400 000 Net assets 59 000 562 000 an Pr and equipment Accumulated depreciation Intangible assets (net) Total noncurrent assets 90 000 | Shareholders' equity 510 000 Share capital Retained profits 621 000 Total shareholders' equitv 520 000 42 000 562 000 Total assets The following transactions occurred for Millar Limited in 2017 a Issued share capital for $200 000 cash. b Purchased $35 000 of inventory on credit. c Paid $28 000 to accounts payable d Sold inventory costing $60 000 for $270 000. All sales are on credit. e Collected $52 000 from customers f Prepaid $12 000 rent for the year commencing 1 January 2017 g Depreciated property and equipment for the year using the straight-line method (20 per cent per annum). h Dividends declared and paid totalled S30 000 i Borrowed $100 000 on 1 July 2016. The loan is due on 30 June 2018 and carries a 10 per cent p.a. interest rate. Paid $4000 interest on this loan during 2017 j On 1 November paid $24 000 for an insurance policy covering 1 November 2017 to 31 October 2018 Paid wages of $90 000; wages of $20 000 had been earned but not paid. k Received interest of $5000 in cash from the bank. On 31 December 2017: m The unearned revenue account had a balance of S5000 n Accrued interest revenue had a balance of $2000 Required Prepare journal entries for the above transactions. Journal narrations are not required