Tyno Corporation is in a Chapter 7 bankruptcy liquidation. For each of the following transactions, show the journal entry that would be required by the trustee of the estate.

1. An electric bill is received for $1,000 which had not yet been recorded by Tyno.

2. Inventory recorded net at $18,000 is sold for $16,000 cash.

3. Recorded patents in the amount of $7,000 are determined to be worthless and are written off.

4. Equipment recorded net at $24,000 is sold for $20,000 cash.

5. A building recorded net at $78,000 is sold for $87,000 cash.

6. Trustee fees of $2,500 are accrued.

7. The fully secured mortgage is paid in the amount of $70,000.

8. Wages payable that were recorded in the amount of $9,000 are paid.

9. An equipment lease, which was recorded as prepaid equipment lease, is cancelled and a $1,500 refund is received.

10. Accounts receivable amounting to $12,000 are collected, and an additional $3,000 is determined to be uncollectible.