so how do i transfer this on to this? like how do I know which accounts go where?

Emmett Company, Inc. December 31, 2017 Unadjusted Trial balance 45,000 Cash 30,000 Accounts Receivable Allowance for Doubtful Accounts 1000 80,000 Short Term Note Receivable Interest Receivable Supplies Prepaid Insurance 5,000 40,000 12,000 Inventory 16,000 75,000 Vehicle Equipment Accumulated Depreciation Accounts Payable 42,000 18,000 18,000 7,000 Unearned Revenue Wages Payable Long-Term Notes Payable 65,000 106,000 Common Stock 2,500 Retained Earnings (1/1/2017) 3,000 Dividends 511,000 Sales 7,000 3,000 Sales Returns & Allowances Sales Discounts 45,500 Cost of Goods Sold 2,000 Delivery Expense Depreciation Expense Bad Debt Expense Rent Expense 16,000 98,000 40,000 nsurance Expense Wages Expense Supplies Expense nterest Revenue oss on Disposal terest Expense come Tax Expense 195,000 15,500 0 6,500 36,000 tal 770,500 770,500 ALL PAGES OF THIS DOCUMENT MUST BE UPLOADE Part 1a: Prepare adjusting journal entries using the unadjusted trial balance on the previous page and the information provided below. Use only the account names provided on the previous page (do not create any new account names). 1. On Dec. 31, 2017 merchandise was sold on account for $16,500 with a cost of $5,500 terms 3/10 net 30 Accunt Pecievae Sales Cest oP Gorts Sold Taveatoage le sw S,5U 2. The company issued a 6 month, 12% interest note short-term note for the amount listed on the unadjusted trial balance on Oct. 1, 2017. All interest and principal will be paid back at the end of the 6 months. Write the adjusting journal entry required for its financial statements as of Dec. 31, 2017. Tntorest Pecieualde Loterest Zevenve 3. Uncollectable Accounts Receivables of $1.600 need to be written off for the year ended 2017. Bod Debt Eipense Accunts reaeale 4. Management estimates that of the remaining accounts receivable balance, $2,000 will be uncollectible. Record the adjustment based on this information. Hint: Use the AFDA balance AFTER the above write off during 2017. Use an AFDA T-account! Bad Debt Expense Allowance Far Daubtul Arcants a,s . A piece of equipment was retired on Dec. 31, 2017. The equipment originally cost $34,000 and ha related A/D of $24,000 as of Jan. 1, 2017. Additional depreciation of $3,000 needs to be recorded on this piece of equipment at Dec. 31, 2017. Update the depreciation below (#5). Then record th retirement (#6), Depreciation Expene Accummulated Depreciatcn 3,au Record the retirement of the equipment (from #5) including the gain or loss Acamudake Depreaation DIspise 7ww Oss cn |31(Uw Equipment AU BAGES OF THIS DOCUMENT MUST BE UPLOADED TO D2L Part 1b: Post the adjusting journal entries to t-accounts: (Specific instructions: Above each T-account, write the account name of each account affected by a journal entry. Write in the unadjusted balance for each of these accounts (from page 1).the unadjusted balance might be a debit, a credit, or zero balance. Now you are ready to post your journal entries from page 2 onto the corresponding T-accounts and then calculate adjusted balances.) ALL PAGES OF THIS DOCUMENT MUST BE UPLOADED TO D2L