Windsor, Corporations balance sheet at December 31, 2021, is presented as follows.

WINDSOR, CORPORATION Balance Sheet December 31, 2021
Cash		$22,300			Accounts payable		$23,800
Accounts receivable		42,200			Common stock ($10 par)		77,000
Allowance for doubtful accounts		(1,300	)		Retained earnings		120,200
Supplies		4,600
Land		36,200
Buildings		138,200
Accumulated depreciationbuildings		(21,200	)
		$221,000					$221,000

During 2022, the following transactions occurred.

1.		On January 1, 2022, Windsor, issued 1,300 shares of $40 par, 7% preferred stock for $53,300.
2.		On January 1, 2022, Windsor, also issued 900 shares of the $10 par value common stock for $20,100.
3.		Windsor, performed services for $315,000 on account.
4.		On April 1, 2022, Windsor, collected fees of $38,000 in advance for services to be performed from April 1, 2022, to March 31, 2023.
5.		Windsor, collected $300,700 from customers on account.
6.		Windsor, bought $36,800 of supplies on account.
7.		Windsor, paid $29,900 on accounts payable.
8.		Windsor, reacquired 300 shares of its common stock on June 1, 2022, for $26 per share.
9.		Paid other operating expenses of $170,700.
10.		On December 31, 2022, Windsor, declared the annual preferred stock dividend and a $1.10 per share dividend on the outstanding common stock, all payable on January 15, 2023.
11.		An account receivable of $1,900 which originated in 2021 is written off as uncollectible.

Adjustment data:

1.		A count of supplies indicates that $6,500 of supplies remain unused at year-end.
2.		Recorded revenue from item 4 above.
3.		The allowance for doubtful accounts should have a balance of $3,800 at year end.
4.		Depreciation is recorded on the building on a straight-line basis based on a 30-year life and a salvage value of $11,000.
5.		The income tax rate is 30%. (Hint: Prepare the income statement up to income before income taxes and multiply by 30% to compute the amount.)

Prepare journal entries for the transactions listed above. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem.)