Record transaction for each of them below:

Jan 1(\#1) - Issued a $2,000,000 Bond at face rate of 7% when market rate =5%. Bond is a 5 -year term paid semi-annually on 6/30 and 12/31. Need to calculate the Bond Value to perform this entry. (Hint: the opening trial balance includes a Premium on Bonds Payable account.) Jan 5 (\#2) - Purchased Equipment for $1,000,000 in cash Jan 10 (\#3) - Paid salaries payable from 2022 of $125,000 June 30 (\#4) - Sell $1,250,000 of product to customers on account for 1st half of 2023. Cost of Sales = $500,000. Note: this is a 2 -part entry. June 30 (\#5) - Sell \$1,875,000 of product to customers for cash for 1st half of 2023. Cost of Sales = $800,000. Note, this is a 2 -part entry. June 30 (\#6) - Collect $1,000,000 in cash from customers that had been on account. June 30 (\#7) - Purchased $1,600,000 of inventory on account June 30 (\#8) - Paid $1,300,000 to vendors for prior accounts payable in cash June 30 (\#9) - Paid Salaries to employees of $600,000 in 1 st half of 2023 in cash. June 30 (\#10) - Payment of 1 st semi-annual bond payment in cash, $70,000. (Hint: will need to perform a Bond amortization schedule to perform this journal entry.) Dec 31 (\#11) - Sell $2,000,000 of product to customers on account for 2nd half of 2023. Cost of Sales = $800,000. Note, this is a 2 -part entry. Dec 31 (\#12) - Sell 3,500,000 of product to customers for cash for 2nd half of 2023. Cost of Sales = $2,000,000. Note, this is a 2 -part entry. Dec 31 (\#13) - Collect \$2,175,000 in cash from customers that had been on account. Dec 31 (\#14) - Purchased $2,500,000 of inventory on account Dec 31 (\#15) - Paid \$2,000,000 to vendors for prior accounts payable in cash Dec 31 (\#16) - Paid Salaries to employees for $1,050,000 in 2nd half of 2023 in cash. Dec 31 (\#17) - Paid Advertising Expense for year in cash, $400,000 Dec 31 (\#18) - Paid annual rent on office facility in cash, $356,000 Dec 31 (\#19) - Paid annual utilities expense in cash, \$165,000 Dec 31 (\#20) - Sold Land costing $375,000 for $450,000 in cash. (Hint: the opening trial balance has a Gain on Sale of Land account) Dec 31 (\#21) - Made annual installment notes payable payment of $356,095 in cash. 4 th installment of 5 -year note. (Hint: will need to perform a Loan amortization schedule to perform this journal entry.) Dec 31 (\#22) - Payment of 2nd semi-annual bond payment in cash, $70,000. (Hint: will need to perform a Bond amortization schedule to perform this journal entry.) Jan 1(\#1) - Issued a $2,000,000 Bond at face rate of 7% when market rate =5%. Bond is a 5 -year term paid semi-annually on 6/30 and 12/31. Need to calculate the Bond Value to perform this entry. (Hint: the opening trial balance includes a Premium on Bonds Payable account.) Jan 5 (\#2) - Purchased Equipment for $1,000,000 in cash Jan 10 (\#3) - Paid salaries payable from 2022 of $125,000 June 30 (\#4) - Sell $1,250,000 of product to customers on account for 1st half of 2023. Cost of Sales = $500,000. Note: this is a 2 -part entry. June 30 (\#5) - Sell \$1,875,000 of product to customers for cash for 1st half of 2023. Cost of Sales = $800,000. Note, this is a 2 -part entry. June 30 (\#6) - Collect $1,000,000 in cash from customers that had been on account. June 30 (\#7) - Purchased $1,600,000 of inventory on account June 30 (\#8) - Paid $1,300,000 to vendors for prior accounts payable in cash June 30 (\#9) - Paid Salaries to employees of $600,000 in 1 st half of 2023 in cash. June 30 (\#10) - Payment of 1 st semi-annual bond payment in cash, $70,000. (Hint: will need to perform a Bond amortization schedule to perform this journal entry.) Dec 31 (\#11) - Sell $2,000,000 of product to customers on account for 2nd half of 2023. Cost of Sales = $800,000. Note, this is a 2 -part entry. Dec 31 (\#12) - Sell 3,500,000 of product to customers for cash for 2nd half of 2023. Cost of Sales = $2,000,000. Note, this is a 2 -part entry. Dec 31 (\#13) - Collect \$2,175,000 in cash from customers that had been on account. Dec 31 (\#14) - Purchased $2,500,000 of inventory on account Dec 31 (\#15) - Paid \$2,000,000 to vendors for prior accounts payable in cash Dec 31 (\#16) - Paid Salaries to employees for $1,050,000 in 2nd half of 2023 in cash. Dec 31 (\#17) - Paid Advertising Expense for year in cash, $400,000 Dec 31 (\#18) - Paid annual rent on office facility in cash, $356,000 Dec 31 (\#19) - Paid annual utilities expense in cash, \$165,000 Dec 31 (\#20) - Sold Land costing $375,000 for $450,000 in cash. (Hint: the opening trial balance has a Gain on Sale of Land account) Dec 31 (\#21) - Made annual installment notes payable payment of $356,095 in cash. 4 th installment of 5 -year note. (Hint: will need to perform a Loan amortization schedule to perform this journal entry.) Dec 31 (\#22) - Payment of 2nd semi-annual bond payment in cash, $70,000. (Hint: will need to perform a Bond amortization schedule to perform this journal entry.)