Can someone help me out with the exercice please ?

Comprehensive Problem 15

Quigley Corporations trial balance at December 31, 2017, is presented below. All 2017 transactions have been recorded except for the items described below.

		Debit		Credit
Cash		$25,500
Accounts Receivable		51,000
Inventory		22,700
Land		65,000
Buildings		95,000
Equipment		40,000
Allowance for Doubtful Accounts				$450
Accumulated DepreciationBuildings				30,000
Accumulated DepreciationEquipment				14,400
Accounts Payable				19,300
Interest Payable				0
Dividends Payable				0
Unearned Rent Revenue				8,000
Bonds Payable (10%)				50,000
Common Stock ($10 par)				30,000
Paid-in Capital in Excess of ParCommon Stock				6,000
Preferred Stock ($20 par)				0
Paid-in Capital in Excess of ParPreferred Stock				0
Retained Earnings				75,050
Treasury Stock		0
Cash Dividends		0
Sales Revenue				570,000
Rent Revenue				0
Bad Debt Expense		0
Interest Expense		0
Cost of Goods Sold		400,000
Depreciation Expense		0
Other Operating Expenses		39,000
Salaries and Wages Expense		65,000
Total		$803,200		$803,200

Unrecorded transactions and adjustments:

1.		On January 1, 2017, Quigley issued 1,000 shares of $20 par, 6% preferred stock for $22,000.
2.		On January 1, 2017, Quigley also issued 1,000 shares of common stock for $23,000.
3.		Quigley reacquired 300 shares of its common stock on July 1, 2017, for $49 per share.
4.		On December 31, 2017, Quigley declared the annual cash dividend on the preferred stock and a $1.5 per share dividend on the outstanding common stock, all payable on January 15, 2018.
5.		Quigley estimates that uncollectible accounts receivable at year-end is $5,100.
6.		The building is being depreciated using the straight-line method over 30 years. The salvage value is $5,000.
7.		The equipment is being depreciated using the straight-line method over 10 years. The salvage value is $4,000.
8.		The unearned rent was collected on October 1, 2017. It was receipt of 4 months rent in advance (October 1, 2017 through January 31, 2018).
9.		The 10% bonds payable pay interest every January 1. The interest for the 12 months ended December 31, 2017, has not been paid or recorded.

(Ignore income taxes.)