What's the preliminary net income?

Borrowed $640,000 from the bank on December 1. signing a note payable, dun in six months Purchased a new snowplow for $34, 750 cash on December 31 Purchased ski supplies (or $17.800 on account Incurred $26, 900 in routine maintenance expenses for the chairlifts, paid cash Received S74.000 for season passes (beginning in the new year) Daily lift passes were sold this month for a total of $92, 200 cash Received a $750 deposit on a townhouse to be rented for five days In January Paid half the charges incurred on account In (c). Paid $26, 500 in wages to employees for the month of December Prepare accrual basis journal entries for each transaction (If no entry is required for a transaction. select "No Journal Entry Required" in the first account field.)