using the following information

please answer the question below

Feb. 26: Replenished the petty cash fund, based on the following summary of petty cash receipts: office supplies, $1,680; miscellaneous selling expense, $570; miscellaneous administrative expense, $880. Apr. 14: Purchased $31,300 of merchandise on account, terms n/30. The perpetual inventory system is used to account for inventory. May 13: Paid the invoice of April 14. May 17: Recelved cash from dally cash sales for $21,200. The amount indicated by the cash register was $21,240. June 2: Received a 60 -day, 8% note for $180,000 on the Ryanair account. Aug. 24: Received $7,600 on the Finley account and wrote off the remainder owed on a $9,000 accounts receivable balance. (The allowance method is used in accounting for uncollectible receivables.) Sept. 15: Reinstated the Finley account written off on August 24 and received $1,400 cash in full payment. Sept. 15: Purchased land by issuing a $670,000,90-day note to Zahorik Co.. which fiemaintad it at 9%. Oct. 17: Sold office equipment in exchange for $135,000 cash plus receipt of a $100,000,90-day, 9% note. The equipment had a cost of $320,000 and accumulated depreciation of $64,000 as of October 17. ivuv. su: journailze the employer's payroll taxes on the payroll. Dec. 14: Journalize the payment of the September 15 note at maturity. Dec. 31: The pension cost for the year was $190,400, of which $139,700 was paid to the pension plan trustee. Based on the following data, prepare a bank reconciliation for December of the current year: - Balance according to the bank statement at December 31,$283,000. - Balance according to the ledger at December 31,$245,410. - Checks outstanding at December 31,$68,540. - Deposit in transit, not recorded by bank, $29,500. - Bank debit memo for service charges, $750. - A check for $12,700 in payment of an invoice was incorrectly recorded in the accounts as $12,000. Comprehensive Problem 3 Part 3: Note: You must complete parts 1 and 2 before completing part 3 of this comprehensive problem. Based on the bank reconciliation prepared in (2), journalize the entry or entries to be made by Kornett Company. Use the Miscellaneous Administrative Expense account to record bank service charges. If an amount box does not require an entry, leave it blank