Wanhoe SA's statement of financial position at December $31\mathrm{.}2024,$ is prerented as follows.

IVAMHOE SA

Statement of Financial Position

During $2025,$ the following transactions occurred $10$n January $1,2025,$ lvanhoe issued $1,600$#$20$kar,$6$ b preference shares for $$33\mathrm{.}000$

$2.$On zanuary $1\mathrm{.}2025,$ Ivanhoe also isrued $900$ E$1$ par value ordinary rhares for $6\mathrm{.}500$

$3.$ Ivanhoe performed servias for $283\mathrm{.}000$ on a ccount

$4.$ On April $1,2025.$ Ivanhoe collected fees of $36\mathrm{.}000$ in advance for servicer to be performed from April $1\mathrm{.}2025,$ to march $31,226$

$5.$ Ivanhoe collected $267\mathrm{.}500$ from rustomers on account

$6.$ Ivanhoe bought $27\mathrm{.}400$ of supllies on account

$7.$ Ivanhoe paid e $32\mathrm{.}900$ on accounts payable

$8.$ lvanhoe reacquired $350$ ordinary shares on June $1,$ for $in8$ per share

$9.$ Paid other operating expenses of $188\mathrm{.}400$

$10.$ on December $31,2025,$ Ivanhoe declared the annual preference share dividend and a

eo$.$so rer share dividend on the outstanding ordinary shares, all rayable on January $15,2026$

$11.$ An account receivable of $81\mathrm{.}400$ which originated in $2024$ is written off as uncallectible.

Adjustment data:

$1.$ A count of supplier indicates that Es$\mathrm{.}900$ of surplies remain remain unused

$2.$ Recorded revenue recognized from item $4$ above

$3.$ The allowance for doubtful accounts should have a balance of $4,200$ at year$-$end

$4.$ Depreciation is recorded on the building on a straight$-$line basis based on a $30-$year life and a residual value of $12,000$

prepare journal entries for the transaction listed above and adjusting entries