These pictures are part 5 instructions:

BUAD 111 project Your business is growing and operations during 2021 and into 2022 have been quite successful. Your business has purchased more equipment. It has also added another revenue stream: selling juicing machines to the public. You have a friend at Dillan Manufacturing that has agreed to sell you high-quality juicing machines at a wholesale price so you can sell them to the public at a profit. It is now one year later, May 31, 2022 and you have been provided the trial balance as April 30, 2022.

2. ThefollowingtransactionshappenduringthemonthofMay2022: May 1 You paid the April interest owing on the bank loan. You issued cheque #317. 2 You collected $990 cash from a customer, on account, to whom you had previously sold a juicing machine. 9 You paid the April 30 balance of accounts payable. You issued cheque #318. 11 You purchased, on account, 3 more juicing machines for $780 each (excluding freight). The purchase invoice also included a $51 freight charge for the cost of transporting the machines from the vendor to your place. NOTE: Since you will use the FIFO cost-flow assumption, you should make a "FIFO Inventory Record" (See textbook Illustration 6.5) for your Juicing Machine inventory. 12 You buy $202 of supplies such as protein powder, cups, straws, and fresh fruit and vegetables, on account. 14 You sold, on account, two juicing machines to Bill's Fitness for $990 each. You will use the FIFO method of recording inventory transactions. 21 You make and deliver a batch of smoothies to Fred's Yoga Studio and you issue a sales invoice of $365. The invoice is payable in 30 days. 23 You paid the amount owing on the May 11 purchase. You issued cheque #319. 27 You purchased, on account, 2 more juicing machines for $790 each (excluding freight). The purchase invoice also included a $40 freight charge for the cost of transporting the machines from the vendor to your place. 28 You paid $85 cash for repairs done to some equipment. You issued cheque #320. 29 You sold, on account, two juicing machines to the owners of City Contemporary Dance Studio (Remember that freight is part of inventory). The selling price of each machine was $990. 30 You received a $103 e-bill for your business cell phone service for May and you paid it immediately. You issued cheque #321. 31 You collected $1980 cash from a customer whom you had, on May 14, sold two juicing machines. 31 You paid a casual worker $73 cash for wages for work done in May. You issued cheque #322.

PART 5 INSTRUCTIONS: 1. Prepare the FIFO inventory record to determine the cost of goods sold and ending inventory resulting from the inventory purchases and sales noted in the May transactions. Note: You will need the COGS to complete the JE for the May 14th and 29th sales. Use the Illustration 6.5 in the textbook to assist you. 2. Prepare the journal entries for the transactions that occurred in May 2022. For transactions affecting 'Cash', include the cheque number in the explanation. 3. Postthejournalentriestothegeneralledger. 4. Prepare an unadjusted trial balance.

These following are the answer of the above part, which you gonna need to do the question.

Now the following are the PART which you need to do.

This is the final part of the project. In this part, you will complete the year end adjusting entries, bank reconciliation, and make the final adjustments to the general ledger and trial balance. Remember, as always, to update your version to match the solution provided so you have the correct starting point. PART 6 INFORMATION: The following information is provided regarding the required adjusting entries and bank reconciliation. Adjusting journal entries at May 31, 2022: 31 Depreciation expense on the equipment for May has been correctly calculated to be $129. 31 The supplies were counted and costed out on May 31. The were $97 of office supplies remaining. 31 31 days of interest expense has accrued on the note payable and must be recorded. The annual interest rate is 5%. Round the interest amount to the nearest full dollar. 31 All of the unearned revenue has been earned. (Credit Sales Revenue). 31 The casual worker worked on May 30 and 31 and will be paid $65 cash on June 5. 31 Your final adjusting entry will be to record the bank reconciling items. ** First, you will have to reconcile the bank account. The information you need is below. **

This picture is the instructions which things you need to do

INSTRUCTIONS: a. Journalize the adjusting journal entries described in the information given. (Use the forms from Part 5; in this case the general journal). b. Prepare a bank reconciliation so that you can make your final adjusting journal entry. c. Journalize the adjusting journal entry resulting from the bank reconciliation. d. Post your adjusting entries to the general ledger. Use the same general ledger you used in Part 5. e. Prepare the adjusted trial balance. please let me know if you need anything else as soon as possible. I am not sure about the pictures size which is visible to you. I need this solved today please please!

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PART 5 INFORMATION: 1. Trial balance as April 30, 2022: Name of Your Business Adjusted trial balance April 30, 2022 110 130 135 140 The $2,250 inventory balance is comprised of 3 juicing machines that cost $750 each. The note payable is to the bank and interest is paid on the 1st day of each month. You had paid off the loan to your mother 5,037 2,150 2,250 118 4,650 160 161 210 1,540 63 652 Cash Accounts receivable Inventory Supplies Equipment Accumulated depreciation Accounts payable Unearned revenue Wages payable Interest payable Notes payable capital drawings Sales revenue Cost of goods sold Advertising expense Depreciation expense Interest expense Repairs expense Supplies expense Telephone expense Wages expense 21 5,000 9,562 5,778 230 240 245 260 310 320 410 505 508 515 527 540 550 563 570 12,600 6,540 425 1,410 256 107 279 294 144 29,438 29,438 Part 5 Inventory (Solution): Inventory Subledger - Juicers-FIFO Purchases- Units COGS- Units Balance- Units Date Cost Total Cost Total Cost Apr 30 11-May 3 797 2,391 3 3 1 3 1 Total 750 2,250 750 797 4,641 750 797 3,141 750 14 2 750 1,500 797 27 2 810 1,620 4,761 2 2 2 810 797 810 750 797 1,547 28 1,547 3,214 1 1 2 4 Total: 3,047 Journal Entries PR Credit Date May. 1 Accounts/Explanation Interest Payable Cash Paid April bank loan interest Chg #317 Debit 245 110 21 21 2 990 Cash Accounts Receivable Collected cash on account 110 130 990 9 63 Accounts Payable Cash Paid Apr. 30 AP balance, chq #318 210 110 63 2,391 135 210 2,391 11 Inventory Accounts Payable Purchased 3 juicing machines, cost per machine, including freight is 797. 202 12 Supplies Accts. Payable Purchased supplies on account. 140 210 202 1,980 1,980 14 Accts. Receivable Sales Revenue Cost of Goods Sold Inventory Sold 2 juicing machines on account. 130 410 505 135 1,500 1,500 365 21 Accts Receivable Sales Revenue Sold smoothies, on account 130 410 365 2,391 210 110 2,391 23 Accts. Payable Cash Paid amount owing re May 11 purchase. Chq #319. Journal Entries PR Credit Date May. 1 Accounts/Explanation Interest Payable Cash Paid April bank loan interest Chg #317 Debit 245 110 21 21 2 990 Cash Accounts Receivable Collected cash on account 110 130 990 9 63 Accounts Payable Cash Paid Apr. 30 AP balance, chq #318 210 110 63 2,391 135 210 2,391 11 Inventory Accounts Payable Purchased 3 juicing machines, cost per machine, including freight is 797. 202 12 Supplies Accts. Payable Purchased supplies on account. 140 210 202 1,980 1,980 14 Accts. Receivable Sales Revenue Cost of Goods Sold Inventory Sold 2 juicing machines on account. 130 410 505 135 1,500 1,500 365 21 Accts Receivable Sales Revenue Sold smoothies, on account 130 410 365 2,391 210 110 2,391 23 Accts. Payable Cash Paid amount owing re May 11 purchase. Chq #319. 1,620 135 210 1,620 27 Inventory Accts. Payable Purchased 2 juicing machines on acct. 85 28 Repairs Expense Cash Paid for repairs, chq #320. 540 110 85 1,980 1,980 29 Accts. Receivable Sales Revenue Cost of Goods Sold Inventory Sold 2 juicing machines on account. 130 410 505 135 1,547 1,547 103 563 110 103 30 Telephone Expense Cash Paid May telephone bill Chq #321. 1,980 110 130 31 Cash Accts. Receivable Collected from customer re May. 14 sale. 1,980 73 31 Wages Expense Cash Paid casual worker. Chq #322. 570 110 73 1,620 135 210 1,620 27 Inventory Accts. Payable Purchased 2 juicing machines on acct. 85 28 Repairs Expense Cash Paid for repairs, chq #320. 540 110 85 1,980 1,980 29 Accts. Receivable Sales Revenue Cost of Goods Sold Inventory Sold 2 juicing machines on account. 130 410 505 135 1,547 1,547 103 563 110 103 30 Telephone Expense Cash Paid May telephone bill Chq #321. 1,980 110 130 31 Cash Accts. Receivable Collected from customer re May. 14 sale. 1,980 73 31 Wages Expense Cash Paid casual worker. Chq #322. 570 110 73 General Ledger: Acct #110 Credit Debit 20.83 990.00 Date Apr 30 May. 1 2 9 23 28 30 31 31 Cash PR Bal. forward Chg #317 G14 G14 Chq #318 G14 Chq #319 G14 Chq #320 G15 Chq #321 G15 G15 Chq #322 G15 63.00 2,391.00 85.00 103.00 Balance 5,037 5,016.17 6,006.17 5,943.17 3,552.17 3,467.17 3,364.17 5,344.17 5,271.17 1,980.00 73.00 Debit Date Apr 30 May. 2 14 21 29 31 Accounts Receivable PR Bal. forward G14 G14 G14 G15 G15 Acct #130 Credit Balance 2,150 990 1,160 3,140 3,505 5,485 1,980 3,505 1,980 365 1,980 Acct #135 Credit Debit Inventory PR Bal. forward G14 G14 G15 G15 Date Apr 30 May. 11 14 27 29 2,391 Balance 2,250 4,641 3,141 4,761 3,214 1,500 1,620 1,547 Acct #140 Credit Debit Date Apr 30 May. 12 Supplies PR Bal. forward G14 Balance 118 320 202 Equipment PR Bal. forward Acct #160 Credit Date Debit Balance 4,650 |Apr 30 Accumulated Depreciation-Equipment Date PR Debit |Apr 30 Bal, forward Acct #161 Credit Balance 1,540 Acct #210 Credit Debit Balance 63 63 - Date Apr 30 May. 9 11 12 23 27 Accounts Payable PR Bal, forward G14 G14 G14 G14 G15 2,391 202 2,391 2,593 202 1,822 2,391 1,620 Unearned Revenue Acct #230 Credit Date PR Debit Balance Apr 30 Bal. forward 652 Wages Payable PR Bal. forward Acct #240 Credit Debit Date Apr 30 Balance Acct #245 Credit Debit Date Apr 30 May. 1 Interest Payable PR Bal. forward G14 Balance 21 21 Notes Payable PR Bal. forward Acct #260 Credit Date Apr 30 Debit Balance 5,000 Owner, Capital PR Bal. forward Acct #310 Credit Date Apr 30 Debit Balance 9,562 v Owner, Drawings PR Bal, forward Acct #320 Credit Date Apr 30 Debit Balance 5,778 v Debit Date Apr 30 May. 14 21 29 Sales Revenue PR Bal. forward G14 G14 G15 Acct #410 Credit Balance 12,600 1,980 14,580 365 14,945 1,980 16,925 Unearned Revenue Acct #230 Credit Date PR Debit Balance Apr 30 Bal. forward 652 Wages Payable PR Bal. forward Acct #240 Credit Debit Date Apr 30 Balance Acct #245 Credit Debit Date Apr 30 May. 1 Interest Payable PR Bal. forward G14 Balance 21 21 Notes Payable PR Bal. forward Acct #260 Credit Date Apr 30 Debit Balance 5,000 Owner, Capital PR Bal. forward Acct #310 Credit Date Apr 30 Debit Balance 9,562 v Owner, Drawings PR Bal, forward Acct #320 Credit Date Apr 30 Debit Balance 5,778 v Debit Date Apr 30 May. 14 21 29 Sales Revenue PR Bal. forward G14 G14 G15 Acct #410 Credit Balance 12,600 1,980 14,580 365 14,945 1,980 16,925 Advertising Expense PR Bal. forward Date Apr 30 Debit Acct #508 Credit Balance 425 Depreciation Expense PR Bal. forward Acct #515 Credit Date Apr 30 Debit Balance 1,410 Interest and Bank Charges Expense Date PR Debit Apr 30 Bal. forward Acct #527 Credit Balance 256 Date Debit Repairs Expense PR Bal. forward G15 Acct #540 Credit Balance 107 192 Apr 30 May. 28 85 Supplies Expense PR Bal. forward Date Apr 30 Debit Acct #550 Credit Balance 279 Advertising Expense PR Bal. forward Date Apr 30 Debit Acct #508 Credit Balance 425 Depreciation Expense PR Bal. forward Acct #515 Credit Date Apr 30 Debit Balance 1,410 Interest and Bank Charges Expense Date PR Debit Apr 30 Bal. forward Acct #527 Credit Balance 256 Date Debit Repairs Expense PR Bal. forward G15 Acct #540 Credit Balance 107 192 Apr 30 May. 28 85 Supplies Expense PR Bal. forward Date Apr 30 Debit Acct #550 Credit Balance 279 Date Telephone Expense PR Bal. forward G15 Acct #563 Debit Credit Balance 294 103 397 Apr 30 May. 30 Acct #570 Credit Debit Date Apr 30 May. 31 Wages Expense PR Bal. forward G15 Balance 144 217 73 Yourname Smoothies Unadjusted Trial Balance May 31, 2022 Credit Debit 5,271.17 3,505 3,214 320 4,650 1,540 1,822 652 110 130 135 140 160 161 210 230 240 245 260 310 320 410 505 508 515 527 540 550 563 570 Cash Accounts receivable Inventory Supplies Equipment Accumulated depreciation Accounts payable Unearned revenue Wages payable Interest payable Notes payable Owner, capital Owner, drawings Sales revenue Cost of goods sold Advertising expense Depreciation expense Interest & bank charges Repairs expense Supplies expense Telephone expense Wages expense Totals 5,000 9,562 5,778 16,925 9,587 425 1,410 256 192 279 397 217 35,501 35,501 Date Telephone Expense PR Bal. forward G15 Acct #563 Debit Credit Balance 294 103 397 Apr 30 May. 30 Acct #570 Credit Debit Date Apr 30 May. 31 Wages Expense PR Bal. forward G15 Balance 144 217 73 Yourname Smoothies Unadjusted Trial Balance May 31, 2022 Credit Debit 5,271.17 3,505 3,214 320 4,650 1,540 1,822 652 110 130 135 140 160 161 210 230 240 245 260 310 320 410 505 508 515 527 540 550 563 570 Cash Accounts receivable Inventory Supplies Equipment Accumulated depreciation Accounts payable Unearned revenue Wages payable Interest payable Notes payable Owner, capital Owner, drawings Sales revenue Cost of goods sold Advertising expense Depreciation expense Interest & bank charges Repairs expense Supplies expense Telephone expense Wages expense Totals 5,000 9,562 5,778 16,925 9,587 425 1,410 256 192 279 397 217 35,501 35,501 Bank Reconciliation Information: 1. Previous Month's Bank Reconciliation (at Apr. 30, 2022) Bank balance Add: 0/s deposit 4,263 960 Less: 0/s cheques #315 #316 134 52 Reconciled balance 5,037 GL Cash balance Less: Bank service charge Reconciled balance 5,049 12 5,037 2. Current Bank statement (showing transactions for May, 2022) Debits Credits 960 52 990 Apr. 30 May, 1 2 2 10 12 13 26 27 31 31 Explanation Balance Deposit Cheque #316 Deposit Cheque #315 Cheque #318 Cheque #317 Cheque #319 Debit memorandum Cheque #321 Service charge Totals 134 63 21 2,391 54 103 13 2,831 Balance 4,263 5,223 5,171 6,161 6,027 5,964 5,943 3,552 3,498 3,395 3,382 1,950