please help complete general journal

Tony and Suzie graduate from college in May 2024 and begin developing their new business. They begin by offering clinics for basic outdoor activities such as mountain biking or kayaking. Upon developing a customer base, they'll hold their first adventure races. These races will involve four-person teams that race from one checkpoint to the next using a combination of kayaking. mountain biking, orienteering, and trail running. In the long run, they plan to sell outdoor gear and develop a ropes course for outdoor enthusiasts. On July 1, 2024, Tony and Suzie organize their new company as a corporation. Great Adventures Incorporated The articles of incorporation state that the corporation will sell 37,000 shares of common stock for $1 each. Each share of stock represents a unit of ownership. Tony and Suzie will act as co-presidents of the company. The following business activities occur during July for Greot Adventures. July i Sel1 $18,500 of conmon stoek to 5uzie. July 2 - outdoor olinies. July2July4Vaylegalteenof51,500absoenacedwithincorpoPurehateofficesuppliesof51,800onaceount. July 7 Pay $210 to a local newspaper for advertining to appear inaediately for an upeoning mountain biking elinie July b to be beld on July 15. Attendeen will be charged July 15 On the day of the elinid, Great, Adventures receives cash of $2,000 from 40 bikers. Tony and suzle eonduete recently passed an initiative enceuragisg bueinesin development related ro due in three years, and 61 annual interest, is due each year on July 31. kugust 4 The company purehases 14 kayaks, paying $15,600 cash. hugant 10 Tony and suzin conduct the first kayak olinie. in addition to the 512,000 that was received in advance from kayakers on July 30, the company receives additional eash of 54,000 fron 20 ney kayakere on the day of the elinie. August 17 Tony and Suzie conduets a second kayak clinic, and the company receives 512,200 eash. Magust 24 office nupplies of $1,800 porchased on Jaly 4 are paid in ful1. septenber 1 Fo provide betcer ntorage of motintain bikes and kayake when Septenber 21 Fony and Sazie conduet a rook-elimbing olinic. The coxpany receives $13,600 cashi. october 17 Tony and suzle conduet an orlenteering olinfe. Patticipanta practice hov to underetand a topographical thap, read an altimeter, use a eotpass, and orient through heavily wooded areas. The coopany receiven october 17 Tony and Suzie conduct an orienteering clinic. Participants practice how to understand a topographical map, read an altimeter, use a compass, and orient through heayily wooded areas. The conpany receives $18,800 eash. December 1 Tony and Suzie decide to hold the company's firit adventure race on Decenber 15 . Four-porson teams will race from checkpoint to checkpoint using a combination of mountain biking, kayaking, orientearing, trail running, and rock-climbing Bkills. The first team in each category to coaplete all checkpoints in order wins. The entry fee for each team is $640. Decerber 5 To help organize and promote the race, Tony hires his college roomate, victor. victor will be paid $40 in salary for each team that conpetes in the race. His nalary will be paid after the race. December 8 The company pays $1,800 to purchase a permit from a state park where the race will be held. The amount is: December 12 The conpany purchases raeing supplies for $2,900 on account due in 30 days. Supplies include trophies for the top-tinishing teams in each category, promotional shirts, snack foods and drinks for participants, and December 15 The conpany receiven $25,600 cash from a total of forty teants, and the race la held. Decenber 16 The company pays Vietor' s salary of $1,600. Decenber 31 The company pays a dividend of $3,300 ( $1,650 to Tony and $1,650 to suzie). they get married. Suzle accepts and they get zarriedi The following information relates to year-end adjusting entries as of December 31,2024. a. Depreciation of the mountain bikes purchased on July 8 and kayaks purchased on August 4 totals $6.600. b. Six months' of the one-year insurance policy purchased on July 1 has expired. c. Four months of the one-year rental agreement purchased on September 1 has expired. d. Of the $1,800 of office supplies purchased on July 4,$280 remains. e. Interest expense on the $31,000 loan obtained from the city council on August 1 should be recorded. f. Of the $2,900 of racing supplies purchased on December 12,$210 remains. 9 . Suzie calculates that the company owes $13,800 in income taxes. Each journal entry is posted automatically to the general ledger