The requirements are to make the necessary composite journal

Construction related please

Act # Credit Debit 45,000 6,200 on this go 26,150 Accounts Salaries Expense Payroll Tax Expense Retained Earnings Equipment Accounts Receivable Insurance Expense Utilities Expense Merchandise Inventory Accounts Payable Common Stock Cash Cost of Goods Sold Sales Accumulated Depreciation-Eq 46,000 8,000 1,600 800 12,000 7,400 30,000 16,000 38,950 95,000 16000 174,550 Total 174,550 d May 30th Mr. Brown, the contractor hired by the company, submitted a $108,550 bill with the following details for reimbursement. The payments and collections pertain to the construction of an office building for the company. Company reimbursed Mr. Brown. Make the necessary composite journal entry. Detail of Bills Submitted by Mr. Brown Cost of real estate purchased as plant site. There was an old building on the land. $15,000 b. Real estate brokers' commissions 800 c. Closing costs such as title and attorney's foes 750 Accrued real estate taxes paid at the time of the purchase of the real estate 1,500 Cost of demolishing building to make land suitable for construction of a new building 6,000 Architect's fees on building plans 2,000 & Excavation costs for new building 6,000 h. Cost of filling and grading the land 1,200 i. Insurance and taxes during construction of building 1.800 3. Cost of repairs to building under construction caused by a small fire 1,500 k. Interest charged by Mr. Brown of which $2,500 pertained to the construction period 4,000 1. Full payment to building contractor - materials and labor 60,000 Cost of parking lots, pavement, and driveways 8,000 c. f Act # Credit Debit 45,000 6,200 on this go 26,150 Accounts Salaries Expense Payroll Tax Expense Retained Earnings Equipment Accounts Receivable Insurance Expense Utilities Expense Merchandise Inventory Accounts Payable Common Stock Cash Cost of Goods Sold Sales Accumulated Depreciation-Eq 46,000 8,000 1,600 800 12,000 7,400 30,000 16,000 38,950 95,000 16000 174,550 Total 174,550 d May 30th Mr. Brown, the contractor hired by the company, submitted a $108,550 bill with the following details for reimbursement. The payments and collections pertain to the construction of an office building for the company. Company reimbursed Mr. Brown. Make the necessary composite journal entry. Detail of Bills Submitted by Mr. Brown Cost of real estate purchased as plant site. There was an old building on the land. $15,000 b. Real estate brokers' commissions 800 c. Closing costs such as title and attorney's foes 750 Accrued real estate taxes paid at the time of the purchase of the real estate 1,500 Cost of demolishing building to make land suitable for construction of a new building 6,000 Architect's fees on building plans 2,000 & Excavation costs for new building 6,000 h. Cost of filling and grading the land 1,200 i. Insurance and taxes during construction of building 1.800 3. Cost of repairs to building under construction caused by a small fire 1,500 k. Interest charged by Mr. Brown of which $2,500 pertained to the construction period 4,000 1. Full payment to building contractor - materials and labor 60,000 Cost of parking lots, pavement, and driveways 8,000 c. f