Unadjusted then populate the balances in those accounts from the trial balance. Journal entry worksheet Income tax for 2021 was $4 and will be paid in 2022 . Record the adjusting entry. Note: Enter debits before credits. Journal entry worksheet Issued additional shares of common stock on July 3 for $5. Record the transaction. Note: Enter debits before credits. Journal entry worksheet 147 Paid accounts payable on December 9, $11. Record the transaction. Note: Enter debits before credits. Journal entry worksheet Journal entry worksheet Purchased additional equipment on August 4, $3 cash. Record the transaction. Note: Enter debits before credits. Journal entry worksheet Collected accounts receivable on December 8,$8. Record the transaction. Note: Enter debits before credits. Alison and Chuck Renny began operations of their furniture repair shop (Lazy Sofa Furniture, Incorporated) on January 1, 2020. The annual reporting period ends December 31. The trial balance on January 1, 2021, follows (amounts are rounded to thousands of dollars to simplify). Journal entry worksheet