Please give the journal entry for each transaction. Thanks!!!

Reference a) b) c) d) e) f) g) h) k) m) n) 1/1/20X3 1/2/20X3 1/3/20X3 1/1/20X3 1/1/20X3 1/3/20X3 1/31/20X3 1/31/20X3 1/31/20X3 1/31/20X3 1/31/20X3 1/31/20X3 1/31/20X3 1/31/20X3 Transactions - January 20X3 Close out December's revenue and expense activity to retained earnings. Bengal issued 20,000 additional shares of common stock. The stock has a par value of SI, and an issuance price of $18 per share. Sold and delivered a large dining set to a customer on account for $12,000. The dining set had an original cost to Bengal of $4,000. On January I, 20X3, Bengal signed a contract to sell furniture and provide other services for a customer for a total contract price of The furniture being sold has an original cost to Bengal of $45,000. The other services Bengal agrees to provide include restoration services on some of the customers other furniture and a one-year contract to allow the customer to rent a large number of dining chairs for special events. If Bengal was to provide these goods or services separately, it would charge $66,000 for the furniture being sold, $10,000 for the restorations, and $24,000 for rental of the dining chairs. Bengal delivered the furniture and chairs on January I, 20X3. The restoration services will begin in February. Assume all three deliverables are separate performance obligations. Bengal signed a lease agreement to lease some upholstery equipment from a local retailer. The lease agreement states that Bengal will make monthly payments $2,500. The first lease payment (for January) was made on January I, 20X3. After the first lease payment, each subsequent monthly lease payment is made on the last day of the preceding month (so the February lease payment will be made on January 31st). The lease agreement is for a term of S years. The implicit rate of interest in the lease agreement is 6% per year. There is no bargain purchase option or transfer of ownership at the end of the lease. The estimated useful life of the equipment is 10 years. The estimated fair market value of the equipment is 90,000. Record the journal entries to establish the lease, and for the first lease payment. Back in December, Bengal sold 50 tables to a local business for $4,500 per table. The customer paid cash of $25,000 on the date of purchase, with payment of the remaining balance due in 30 days. Bengal collected the remaining balance due from the customer from the December sale on January 3rd. Made February's lease payment (from the lease in transaction Back in December, Bengal purchased 10,000 shares of Apple stock as an investment when the stock was trading at $125.00 per share. Bengal plans to hold the shares for the long-term, but uses the fair value method to account for the investment. As of December, 31, 20X2, Apple's stock was trading for $143.00 per share. As of January 31st, Apple's stock is trading for $132.00 per share. Record any necessary month-end adjusting entries for the Apple stock investment as of January 31st. Back on December I, 20X2, Bengal issued 1,000 bonds with a stated interest rate of 5% and face value of $10,000 per bond. The bonds require monthly interest payments at the end of each month and mature in 5 years. The market rate of interest for similar bonds at the time of issuance was Record the payments made relating to the bond on January 31, 20X3. Bengal pays rent for their office facilities on a monthly basis. January's rent of $5,500 was paid in cash back in December. Record any necessary month-end adjustments for January's rent. Paid $5,700 in cash for February's rent. Employee gross wages due for the month of January were $24,000. Bengal withheld cash for payroll liabilities consisting of employee FICA taxes of $2,100, and employee income taxes of $2,400. The remaining net cash due to the employees was paid to the employees on January 31st. Record any necessary journal entries related to January's payroll. Back on December 8, 20X2, a local hotel paid Bengal 90,000 for a package deaL The deal included the purchase of a variety of furniture (which was delivered to the customer on December 8th), and a one-year restoration service agreement to repair the rest of the furniture at the hotel. The restoration work began on January I, 20X3 (assume the work will be completed evenly throughout 20X3 and qualifies for recognizing revenue over time. Additional details available from the contract started back in December included: If Bengal were to sell the furniture on it's cwn, the price would be $65,000. The restoration services would normally be priced at $85,000. Record any necessary adjusting journal entry as of January 31, Depreciation on the Equipment for the month of January totaled $2,000.