Wildhorse Corporation's trial balance at December 31.2022, is presented below. All 2022 transactions have been recorded except for the items described below. Unrecorded transactions and adjustments. 1. On January 1,2022 . Wildhorse issued 1,300 shares of $20 par, 6% preferred stock for $28,600. 2. On January 1, 2022, Wildhorse also issued 1,300 shares of common stock for $29,900. 3. Wildhorse reacquired 390 shares of its common stock on July 1, 2022, for $49 per share. 4. On December 31,2022, Wildhorse declared the annual cash dividend on the preferred stock and a $1.50 per share dividend on the outstanding common stock, all payable on January 15,2023. 5. Wildhorse estimates that uncollectible accounts receivable at year-end are $6,630. 6. The building is being depreciated using the straight-line method over 30 years. The salvage value is $6,500. 7. The equipment is being depreciated using the straight-line method over 10 years. The salvage value is $5,200. 8. The unearned rent was collected on October 1.2022. It was receipt of 4 months' rent in advance (October 1 , 2022 through January 31, 2023). 9. The 10% bonds payable pay interest every January 1 . The interest for the 12 months ended December 31,2022 , has not been paid or recorded. (tgnore income taxes.) (a) Prepare journal entries for the transactions and adjustment listed above. (Credit account titles are outomatically indented when amount is entered. Do not indent manually.)