please format answer in table like the one shown in the first picture. that's the part i need help on$!!$ I will downvote until the answer is formatted in a table showing adjusting DR and CRs$.$ Thank you!! Please see requirement picture for what to do$.$

Book Accounting Records Additional Information

The following additional information applies.

Dividends were from Moon Corporation, a $30\%-$owned domestic corporation.

Interest revenue consists of interest on corporate bonds, $$5,000$; and municipal bonds,

$$5,000.$

The stock is a capital asset held for three years prior to sale.

Roy uses the specific writeoff method of accounting for bad debts.

Interest expense consists of $$11,200$ interest incurred on funds borrowed for working

capital and $$800$ interest on funds borrowed to purchase municipal bonds.

Roy paid all contributions in cash during the current year to State University.

Roy calculated depreciation per books using the straight$-$line method. For income

tax purposes, depreciation amounted to $$70,000.$

Other expenses include premiums of $$14,000$ on the key$-$person life insurance policy

covering Roy's president, who died in December.

Rocket has a $$8,000$ net operating loss $($ NOL