record these on a journal entry

14	4/20/2022	Please begin recording the adjusting entries for Orca Company. ONLY RECORD THE FOLLOWING ENTRIES BELOW (even if more are technically "needed") - Orca Company estimates bad debt as 8% of current A/R - Utilities of $1,250 are paid - Orca company accrues interest on the note receivable it has recorded - Orca Company records the additional depreciation on its Equipment - Orca Company makes a lease payment - Orca Company records Income Tax expense and Income Tax payable of 20% of current income before taxes
15	4/20/2022	In addition, please record the closing entries. You can record the closing entries as debits/credits to the total values for revenues and expenses instead of individual revenue and expense accounts (see the Excel provided)

16	4/22/2022	Orca Company currently has $175,000 in its common stock. Orca Company completed its common stock contract and established a par value of $1 on its common stock for 10,000 shares outstanding. As such, Orca Company needs to adjust the current equity accounts to remove common stock and record Additional-Paid in Capital for the excess over par value.
17	4/22/2022	Orca Company repurchases 1,000 shares of its own common stock for $8 per share
18	4/22/2022	Orca Company immediately receives an opportunity to resell 500 of those shares at $12 per share. Record this resale of the treasury stock.