promised to the customer.

A$5.$ On April $11,2924,$ Wycik hired a contrector to constuct a new office building The construction work commenced on June $1,2024,$ and it is erpected to continue through November $30,2025,$ the estimated completion date. Woycik made progerss payments to the contractor in $2024$ as follows:

$\backslash$table$[[$Date$,$Amomnt$],[$June $1,$S$105\mathrm{.}000],[$Amgust $1,84\mathrm{.}000],[$October $1,367,000],[$November $1,138\mathrm{.}000],[,$Sc$9\mathrm{.}090]]$

As stated in A$3$ above, Wuycik took a $1-$year, $8\%,5124,000$ construction loan to help find the woik on this project. The company also has a $5-$year, $5\%,5635,320$ loan that is not related to the construction project. Give the adfusting entry needed at December $31,2024$ to record the capialiration of interest for this project.

A$6.$ On November $19,2024,$ Wuycik paid $591,038$ for ads to run evenly over a $6-$month period, starting December $1,2024.$ Wuycik records prepayments into an asset aceount. Prepare the enthy to resord the prepaid advertising erpense. Also, give the adjusting entyy needed at yerend.

A$7.$ Wuycik estimates that $6\mathrm{.}99\%$ of the $2024$ yearend Accounts Receivable balance will not be collected.

A$8.$ The company's Inventory balance $($historical cost$)$ is $$318,765,$ detemined under the LIFO method. The company considers the need for an inventory white$-$down. It applies the write$-$down procedure to the inventory as a whole. Information concerning the company's December $31,2024$ inventory follows:

$\backslash$table$[[$Net realizable value,$302,516],[$Normal profitmaryin,$29,797],[$Replacement cost$,363,740]]$

A$9.$ The company's income tax rate for the year is $30\%.$ Income tax will be paid in $2025.$Need journal emtries