Show all journal entries to the nearest PENNY (which means EVERY journal entry Please PRINT YOUR JOURNAL ENTRIES, including any related adjusting entries on December 31, 2018, for part "a." below, followed by all entries for part "b." below, etc. Do NOT try to put all of the entries in chronological order. On May 1, 2018, your company retired S 10,000 of 8 year, 8% bonds for 103 plus accrued interest. The bonds were originally sold at face value on January 1, 2015. The bonds pay interest semi-annually on June 30 and December 31 each year. Prepare the entries for May 1 for the payment of the accrued interest and a. for the retirement of the bonds. b. On November 1, 2018, your company purchased S4,218 of equipment and signed a 3 year, 9% note. The note requires monthly payments of principal and interest at the END of each month for the next 36 months. The equipment has an estimated 8 year life and S300 salvage. Your company uses 175% declining balance method of depreciation. Prepare all entries for the note and for the equipment from November 1 through December 31, 2018. You forgot to record the employer payroll taxes for the year. 2018, you estimated the following amounts: FICA $1,518.42 and Unemployment Taxes (Federal and State combined) $711.91. c. On December 31, On December 31, 2018, your company forgot to adjust for the rebates which had been distributed to customers who bought products during the Christmas season. These rebates allow the customer to receive $5.00 if they complete an online survey. Your company distributed 2,000 of these rebates and estimate that 15% ofthe customers will complete the surveys and be paid the $5.00. d. These rebates are valid through March 31, 2019 e. On December 31, 2018, your company tested several accounts for impairment and determined the following amounts: Fair Market Value Total Future Cash Flows $127,000 68,000 7,000 Equipment Franchise Patent $99,500 44,000 6,800