how do i make a adjusted trial balance with this information A$.$ J$.$ Harris Company started business on January $1,2024,$ and the following transactions occurred in its first year:

$1.$ On January $1,$ the company issued $12,720$ common shares at $$25$ per share.

$2.$ On January $1,$ the company purchased land and a building from another company in exchange for $$80,000$ cash and $6,000$ shares. The land's value is approximately one$-$quarter of the total value of the transaction. $($Hint: You need to determine a value for the shares using the information given in transaction $1,$ and the land and building should be recorded in separate accounts.$)$

$3.$ On March $31,$ the company rented out a portion of its building to Frantek Company. Frantek is required to make quarterly payments of $$7,950$ on March $31,$ June $30,$ September $30,$ and December $31$ of each year. The first payment, covering the period from April $1$ to June $30,$ was received on March $31,$ and the other payments were all received as scheduled.

$4.$

Equipment worth $$120,000$ was purchased on July $1,$ in exchange for $$60,000$ cash and a one$-$year note with a principal amount of $$60,000$ and an interest rate of $10\%.$ No principal or interest payments were made during the year.

$$Inventory costing $$265,000$ was purchased on account.

$$ Sales were $$318,000,$ of which credit sales were $$265,000..$ The inventory sold had a cost of $$201,4008.$ Payments to suppliers totalled $$217,30$

$9.$ Accounts receivable totalling $$212,000$ were collect$10.$ Operating expenses amounted to $$53,000,$ all of which were paid in cash. $11.$ The building purchased in transaction $2$ is depreciated using the straight$-$line method, with an estimated useful life of $20$ years and an estimated residual value of $$30,000.$

$12.$ The equipment purchased in transaction $4$ is depreciated using the straight$-$line method, with an estimated useful life of $10$ years and an estimated residual value of $$5,000.$ Because the equipment was purchased on July $1,$ only a half year of depreciation is recognized in $2024.$

$13.$

Dividends of $$21,200$ were declared during the year, of which $$5,300$ remained unpaid at year end.