Prepare Journal Entries for the following transactions:

Cash Accounts Receivable Inventory Land Buildings Equipment Allowance for Doubtful Accounts Accumulated Depreciation-Buildings Accumulated Depreciation-Equipment Accounts Payable Interest Payable Dividends Payable Unearned Rent Revenue Income Tax Payable Bonds Payable Discount on Bonds Payable Common Stock ($4 par) Paid in Capital in Excess of Par-Common Stock Preferred Stock ($75 par) Paid in Capital in Excess of Par-Preferred Stock Retained Earnings Treasury Stock Cash Dividends Sales Revenue Rent Revenue Bad Debt Expense Interest Expense Cost of Goods Sold Depreciation Expense Other Operating Expenses Salaries and Wages Expense Income Tax Expense Total Piney Corporationts Trial balance as of December 31, 2018 is presented below. All 2018 transactions have been recorded except for the items described below. co Debit 64,255 39,832 22,346 62,356 204,500 86,400 0 0 0 469,853 38,648 83,755 o Credit 647 56,650 28,650 25,314 19,700 68,000 33,904 0 106,956 732,124