recording transactions

Vigeland Company completed the following transactions during Year 1. Vigeland's fiscal year ends on December 31. January 15 Purchased and paid for merchandise. The invoice amount was $15,300} assume a perpetual inventory Apri1 1 Borrowed $614,000 from summit Bank for general use wigned a 10-month, 128 annual interest-bearing June 14 note for the aney. July is Heceived a $19,000 customer deponit for servicen to be pertormed in the future. December 12 Performed $3,350 of the nervicen paid for on June 14. December 31 beterminedectric bil1 for $26,660. Vigeland plans to pay the bill in early January. Required: 1. Prepare journal entries for each of these transactions: 2. Prepare the adjusting entries required on December 31 . Journal entry worksheet 2 Record the $15,300 purchase of merchandise assuming a perpetual inventory system. Note: Enter debits before credits. Journal entry worksheet 5 Record $614,000 borrowed for general use; signing a 10 -month, 12% annual interest-bearing note for the money. Note: Enter debits before credits. Journal entry worksheet 5 Record the a $19,000 received as customer deposit for services to be performed in the future. Note: Enter debits before credits. Journal entry worksheet 12 Journal entry worksheet 1 Record the $26,660 electric bill for to be paid in early January. Note: Enter debits before credits