Please make the T accounts for the journal entries done below:

Carlsbad Mountain Company Trial Balance 11/30/17 Cr Cash Accounts Receivable Allowance for Doubtful Accounts Short Term Note Receivable Supplies In 172,000 124,000 1,000 50,000 55,000 62,000 75,000 uipment Building Accumulated ation 32,000 ht 90,000 Accounts Payable Dividends Payable Interest Payable Unearned Revenue ST Note Payable LT Mortgage Payable Bonds Payable Premium on Bonds Payable Common Stock-$1.25 par Paid In Capital In Excess of Par - CS Preferred Stock-$5 par Paid In Capital In Excess of Par-PS Treasury Stock Retained Earnings Dividends Sales Revenue Sales Returns&Allowances Sales Discounts Cost of Goods Sold Bad Debts Expense Depreciation Expense Wages Expense Rent Expense Insurance Expense Supplies Expense Interest Revenue Interest Expense Gain on Sale of Equipment ncome Tax Expense Total 12,000 20,000 18,750 250,000 26,840 95,000 86,000 1,000 50,000 3,500 2,000 443,910 3,000 46,000 5,000 16,000 157,500 98,000 25,000 16,000 1,000 15,000 1,056,000 1,056,000 6,500 46,000 Account Name Debit Credit Dec 1, 2017Building WN 1 LT Mortgage Payable $300,000 (Building Purchased @ 8% Dec 25,2017 Cash Common Stock $1,250 $4,750 Paid in Capital in Excess of Par- CS (Shares Issued at premium) Dec 29, 2017Dividends Dividend Payable $231,000 (Cash Dividend declared on Common Stock) Dec 31,2017 LT Mortgage Payable 3,800 Cash $3,800 (Instalment on LT Mortgage Dec 31, 2017 Interest Expense $2,000 LT Mortgage Payable (Interest on LT mortgage @ 8%) Dec 31, 2017 Interest Expense $250 Interest Payable $250 (Interest accrued on ST Note Payable)18750*896" 2/12 Dec 31, 2017 Interest Expense WN 2 22,147 Premium on Bonds Payable 2,853 Cash $25,000 (Interest on bonds and amortization recorded Dec 31, 2017|Unearned Revenue $10,000 Sales Revenue $10,000 (Sales completed during december now transferred from unearned revenue to sales revenue) Dec 31, 2017 Preferred Stock (50*5) $250 Paid in Capital in Excess of Par-$300 PS (50* (11-5) Treasury Stock $550