please help me create journal entry

(You may round to the nearest whole dollar whenever a calculation results in dollars and cents.) The company has authorization to issue 300,000 shares of $1 par value common stock. There are already 200.000 shares issued and outstanding. - 12/1 Issued 25,000 additional shares of common stock for $5.00 per share, - 12/1 Paid four months of rent in advance. The monthly rental cost is $800. - 12/1 Collected $8,000 in advance for services to be performed on an 8 -month contract. - 12/2 JHA sells one product, SB75, a speaker system made for trucks. The inventory on hand on the morning of 12/2 consisted of two layers: 1 - 500 speakers costing $68 each and 2100 speakers costing $70 each. JHA uses a perpetual inventory system and assurnes a FIFO Cost Flow. JHA sold 300 speaker systems on account to WOW Stereo. FOB destination. The price per system was $150 with credit terms 2/10,n/30. - 12/4 JHA sold an old truck which originally cost $14,000 (but which now has a book value of $5,000 ) for a price of $8,000 cash. - 12/5 JHA purchased 300 speaker systems from Cal Acoustics at a per unit cost of $75.00. Terms 2/10, n/30. - 12/10 Collected from WOW the amount due. Refer to the 12/2 event before recording. - 12/12 Paid Cal Acoustics the amount owed. Refer to the 12/5 event before recording. - 12/16 Borrowed money from the bank. Signed a 1-year, 6% annual interest rate, $20,000 note payable to the bank, - 12/19 Wrote off an account receivable from D. Cavalo in the amount of $3,200. JHA uses the allowance method of accounting for uncollectible receivables. - 12/20 Loaned XYZ Co, \$12,000, requiring XYZ to sign a note for 30 days at an annual interest rate of 8% : - 12/30 A $10,000,9%,15-day note receivable matured today and JHA collected in full. - 12/30 JHA replenished the petty cash fund and recorded expenses for the month. The ledger account for petty cash showed a balance of $200. An analysis of the petty cash drawer showed the following: Currency and coin in the drawer - $50 Vouchers for the following: Postage - $54, Travel - $30, and Miscellaneous - $50 - 12/30 Received the bank statement today and recorded any necessary journal entry or entries after preparing the reconciliation.. JHA's accountant noted that there were several items to evaluate for the bank reconciliation: a debit memo for $8.00 for bank service charges a debit memo for $375 for an NSF check from Reed Co. 3 outstanding checks totaling $950 a $1000 deposit not yet recorded by the bank but deposited by JHA on 12/28 - 12/30 On November 30 (last month), JHA had borrowed $16,398 from the bank, signing an installment loan requiring that $1000 be paid on the 30th of every month for 18 months beginning 12/30. Each payment includes both interest and principal. The interest rate - 12/30 Received the bank statement today and recorded any necessary journal entry or entries after preparing the recuiciuationim JHA's accountant noted that there were several items to evaluate for the bank reconciliation: a debit memo for $8.00 for bank service charges a debit memo for $375 for an NSF check from Reed Co. 3 outstanding checks totaling $950 o a $1000 deposit not yet recorded by the bank but deposited by JHA on 12/28 - 12/30 On November 30 (last month). JHA had borrowed $16,398 from the bank, signing an installment loan requiring that $1000 be paid on the 30th of every month for 18 months beginning 12/30. Each payment includes both interest and principal. The interest rate is 1% per month. Record the first monthly payment. - 12/31 Recorded and paid the payroll for December. Payroll information for the company's only employee is presented below: Social Security tax rate is 6% of the first $110,000 of earnings for each employee. Medicare tax rate is 1.5% of all earnings. Federal taxes withheld for Sam Smith are 15% of gross earnings. - 12/31 Adjusting Entries - remember that JHA adjusts its books monthly. a) Adjust for services earned on 12/1 collection of $8,000 - the 8 -month contract. b) The accountant remembered that rent was paid on December 1 in advance for four months. Prepare the necessary adjustment. c) Accrue interest on the note payable signed on 12/16. (Principal $20,000,6% annual interest rate, 1-year term) d) Accrue interest on the note receivable recelved on 12/20. (Principal $12,000,8% annual interest rate, 30 -day term.) Round to the nearest dollar. e) Record straight-line depreciation on office equipment with a cost of $18.000,35-year expected life and an estimated salvage value of $3,000. (You may round to the nearest whole dollar whenever a calculation results in dollars and cents.) The company has authorization to issue 300,000 shares of $1 par value common stock. There are already 200.000 shares issued and outstanding. - 12/1 Issued 25,000 additional shares of common stock for $5.00 per share, - 12/1 Paid four months of rent in advance. The monthly rental cost is $800. - 12/1 Collected $8,000 in advance for services to be performed on an 8 -month contract. - 12/2 JHA sells one product, SB75, a speaker system made for trucks. The inventory on hand on the morning of 12/2 consisted of two layers: 1 - 500 speakers costing $68 each and 2100 speakers costing $70 each. JHA uses a perpetual inventory system and assurnes a FIFO Cost Flow. JHA sold 300 speaker systems on account to WOW Stereo. FOB destination. The price per system was $150 with credit terms 2/10,n/30. - 12/4 JHA sold an old truck which originally cost $14,000 (but which now has a book value of $5,000 ) for a price of $8,000 cash. - 12/5 JHA purchased 300 speaker systems from Cal Acoustics at a per unit cost of $75.00. Terms 2/10, n/30. - 12/10 Collected from WOW the amount due. Refer to the 12/2 event before recording. - 12/12 Paid Cal Acoustics the amount owed. Refer to the 12/5 event before recording. - 12/16 Borrowed money from the bank. Signed a 1-year, 6% annual interest rate, $20,000 note payable to the bank, - 12/19 Wrote off an account receivable from D. Cavalo in the amount of $3,200. JHA uses the allowance method of accounting for uncollectible receivables. - 12/20 Loaned XYZ Co, \$12,000, requiring XYZ to sign a note for 30 days at an annual interest rate of 8% : - 12/30 A $10,000,9%,15-day note receivable matured today and JHA collected in full. - 12/30 JHA replenished the petty cash fund and recorded expenses for the month. The ledger account for petty cash showed a balance of $200. An analysis of the petty cash drawer showed the following: Currency and coin in the drawer - $50 Vouchers for the following: Postage - $54, Travel - $30, and Miscellaneous - $50 - 12/30 Received the bank statement today and recorded any necessary journal entry or entries after preparing the reconciliation.. JHA's accountant noted that there were several items to evaluate for the bank reconciliation: a debit memo for $8.00 for bank service charges a debit memo for $375 for an NSF check from Reed Co. 3 outstanding checks totaling $950 a $1000 deposit not yet recorded by the bank but deposited by JHA on 12/28 - 12/30 On November 30 (last month), JHA had borrowed $16,398 from the bank, signing an installment loan requiring that $1000 be paid on the 30th of every month for 18 months beginning 12/30. Each payment includes both interest and principal. The interest rate - 12/30 Received the bank statement today and recorded any necessary journal entry or entries after preparing the recuiciuationim JHA's accountant noted that there were several items to evaluate for the bank reconciliation: a debit memo for $8.00 for bank service charges a debit memo for $375 for an NSF check from Reed Co. 3 outstanding checks totaling $950 o a $1000 deposit not yet recorded by the bank but deposited by JHA on 12/28 - 12/30 On November 30 (last month). JHA had borrowed $16,398 from the bank, signing an installment loan requiring that $1000 be paid on the 30th of every month for 18 months beginning 12/30. Each payment includes both interest and principal. The interest rate is 1% per month. Record the first monthly payment. - 12/31 Recorded and paid the payroll for December. Payroll information for the company's only employee is presented below: Social Security tax rate is 6% of the first $110,000 of earnings for each employee. Medicare tax rate is 1.5% of all earnings. Federal taxes withheld for Sam Smith are 15% of gross earnings. - 12/31 Adjusting Entries - remember that JHA adjusts its books monthly. a) Adjust for services earned on 12/1 collection of $8,000 - the 8 -month contract. b) The accountant remembered that rent was paid on December 1 in advance for four months. Prepare the necessary adjustment. c) Accrue interest on the note payable signed on 12/16. (Principal $20,000,6% annual interest rate, 1-year term) d) Accrue interest on the note receivable recelved on 12/20. (Principal $12,000,8% annual interest rate, 30 -day term.) Round to the nearest dollar. e) Record straight-line depreciation on office equipment with a cost of $18.000,35-year expected life and an estimated salvage value of $3,000