prepare journel entries for the following transactions?

Bebl Credit Cash 28.000 16.800 10,000 Accounts Receivae Interest Receivalble Prepaid tnsurance 36,200 3.600 20,000 150,000 60,000 9,000 Land Patents Allowance for Doubtful Accounts Accumalated Depreciation-Buildings Accumulated Depreciation-Equipment Accounts Pavable Salaries and Wages Payable Unearned Rent Revenue Notes Pavable idue in 2018) Interest Payable Notes Payable (due after 2018) Owner's Capital Owner's Drawings Sales Revenue Interest Revenue Rent Reventue Gain on Disposal of Plant Assets Bad Debt Expense Cost of Goods Sold Depreciation Expense Insurance Expense s 500 50.000 24.000 27.300 6,000 11.000 30,000 113,600 12,000 905,000 0- 630,000 Interest Expense Other Operating Expenses 61,800 Amortization Expense Salaries and Wages Expense Total 110,000 $1,167.400 1,167,400 Unrecorded transactions 1. On May 1.2017, Hassellhouf purchased equipment for $21,200 plus sales taxes of $1,600 (all paid in cashl 2. On July 1.2017, Hassellhouf sold for $3,500 equipment which originally cost $5,000. Accumulated depreciation on this equipmens at January 1, 2017, was s1,800 2017 depreciation prior to the sale of the equipment was $450 3. On December 31, 2017, Hassellhouf sold on account $9,000 of inventory that cost $6,300 4. Hasselhouf estimates that uncollectible accounts receivable at year end is $3,500 5The note receivable isa one-year, 8% note dated April 1, 2017. No interest has been recorded. 6. The balance in prepaid insurance represents payment of a 53,600 6-month premium on Septem ber 1, 2017 7. The building is being depreciated using the stralght-line method over 30 years. The salvage value is $30,000 Find mote at www.downloadstide O Plant Assets, Natural Resources, and Intangible Assets 8. The equipment owned prior to this year is being depreciated using the straight line method over 5 years The salvage value is 10% of cost 9. The equipment purchased on May 1, 2017, is being depreciated using the straight-line me oner 5 years, with a salvage value of $1,800 10. The patent was acquired on January 1, 2017, and has a useful lile of 10 years from thal dilc II. Unpaid salaries and wages at December 31, 2017, total $5,200 12. The unearned rent revenue of 56,000 was roceived on Decembex 1, 2017, for 3 months 13. Buth the short-term and long term notes payable are dated lanuary I, 2017, and carry a 9 inice est rate. All interest is payable in the next 12 months Instructions