Please post all $30$ journal entries to T accounts and prepare a trial balance. General Journal

Tran# Accounts PR Debit Credit

$1$ Cash $928,938$

Discount on Bonds Payable $71,062$

Bonds Payable $1,000,000$

$2$ Cash $400,000$

Preferred Stock $400,000$

$3$ Equipment $75,000$

Cash $15,000$

Notes Payable $60,000$

$4$ Merchandise Inventory $1,732,000$

Accounts Payable $1,732,000$

$5$ Cash $2,268,000$

Sales or Sales Revenue $2,100,000$

Sales Taxes Payable $168,000$

Cost of Goods Sold $1,515,500$

Merchandise Inventory $1,515,500$

$6$ Accounts Payable $1,500,000$

Cash $1,500,000$

$7$ Building $336,000$

Land $84,000$

Cash $420,000$

$8$ Cash $25,000$

Interest Revenue $25,000$

$9$ Equipment $250,000$

Land $150,000$

Building $650,000$

Goodwill $80,000$

Notes Payable $130,000$

Cash $1,000,000$

$10$ Supplies $20,000$

Cash $20,000$

$11$ Interest Expense $32,513$

Discount on Bonds Payable $2,513$

Cash $30,000$

$12$ Interest Expense $325$

Notes Payable $1,514$

Cash $$1,839$

$13$ Cash $20,000$

Accounts Receivable $20,000$

$14$ Loss due to hurricane $50,000$

Accumulated Dep. Equipment $30,000$

Equipment $80,000$

$15$ Land $33,000$

Building $225,000$

Land Improvement $13,200$

Interest Expense $3,800$

Cash $275,000$

$16$ Equipment $33,520$

Capital Lease Payable $33,520$

Capital Lease Payable $1,200$

Cash $1,200$

$17$ Retained Earnings $6,400$

Income Tax Payable $1,600$

Supplies $8,000$

$18$ Cash $110,000$

Accumulated Depreciation $-$ Equipment $15,000$

Loss on discontinuing Mexico branch $15,000$

Equipment $140,000$

$19$ Salaries and Wages Expense $150,000$

FICA Taxes Payable $11,475$

Federal Income Taxes Withheld Payable $30,000$

State Income Tax Withheld Payable $9,000$

Cash $99,525$

Payroll Taxes Expense $13,485$

FICA Taxes Payable $11,475$

Federal Unemployment Tax Payable $1,200$

State Unemployment Tax Payable $810$

$20$ Utilities Expense $24,000$

Rent Expense $72,000$

Cash $96,000$

$21$ Dividends $70,000$

Cash $70,000$

$22$ Interest Expense $32,601$

Discount on Bonds Payable $2,601$

Cash $30,000$

$23$ Interest Expense $317$

Note Payable $1,522$

Cash $1,839$

$24$ Interest Expense $162$

Capital Lease Payable $1,038$

Cash $1,200$

$25$ Pension Fund $805$

Cash $805$

$26$ Depreciation Expense $60,000$

Accum. Depreciation $-$ Equipment $40,000$

Accum. Depreciation $-$ Building $20,000$

$27$ Investment in Marketable Securities $($Available for Sale$)65,000$

Unrealized Holding Gain $($Available for Sale$)65,000$

$28$ Supplies Expense $21,250$

Supplies $21,250$

$29$ Discount on Bonds Payable $5,478$

Discount on Bonds Payable $($Current Portion$)5,478$

Notes Payable $18,922$

Notes Payable $($Current Portion$)18,922$

Capital Lease Payable $12,873$

Captial Lease Payable $($Current Portion$)12,873$

$30$ Income Tax Expense $39,809$

Income Tax Payable $39,809$

Income Tax Expense $3,000$

Income Tax Payable $3,000$

Income Tax Expense $10,000$

Income Tax Payable $10,000$