You are to record journal entries for Wildflower Ltd. (Wildflower) for transactions a through j that follow in the grid below. Wildflower has a December 31 year-end.

Debits must come before and be on a separate line from credits.

There are extra rows in the grid.

a) On December 1st, Wildflower signed a 6%, three-month $25,000 note payable. An entry is needed on December 31st for interest owing.
Date	Debit account	Credit account	Debit $	Credit $
a)
b) Wildflower's unadjusted trial balance shows equipment of $50,000 and accumulated depreciation, equipment of $15,000. The equipment is depreciated on a straight-line basis over 5 years. A depreciation entry for the current year is needed.
Date	Debit account	Credit account	Debit $	Credit $
b)
c) Wildflower's unadjusted trial balance shows unearned service revenue of $6,000. By year-end, $4,000 of this balance was still unearned.
Date	Debit account	Credit account	Debit $	Credit $
c)
d) Wildflower paid $3,000 owing to suppliers for supplies inventory that had been purchased on account (on credit) the previous menth.
Date	Debit account	Credit account	Debit $	Credit $
d)
e) $5,000 was paid for salaries. Of this amount, $1,000 had previously been accrued as owing. $4,000 was for salaries for the current month.
Date	Debit account	Credit account	Debit $	Credit $
e)
f) Wildflower performed $5,000 of service revenue for customers, on credit (on account).
Date	Debit account	Credit account	Debit $	Credit $
f)
g) Collected $2,000 that was owing on account from customers from the previous transaction.
Date	Debit account	Credit account	Debit $	Credit $
g)
h) An entry was made to adjust for $1,000 in rent expense that is owing.
Date	Debit account	Credit account	Debit $	Credit $
h)
i) Declared and paid $800 of dividends to common shareholders.
Date	Debit account	Credit account	Debit $	Credit $
i)
j) Wildflower closed the Office Expenses account of $80,000.
Date	Debit account	Credit account	Debit $	Credit $
j)