please help me with journal entry for accounting 2301

You are hired as a new staff accountant for Chalky Co., a reputable chalkboard company, that specializes in selling and installing chalkboards. Your first task is to prepare the financial statements for December 31, 2018. You are provided with the unadjusted trail balance, and but need to make the following adjusting entries. 1. Chalky Co. audited their supply inventory and realized that it only had $1,000 of office supplies on hand. 2. Previously Chalky Co had purchased office furniture. The office furniture was purchased for $30,000. Chalky Co. expects the furniture to last 10 years and value $0 at the end of its useful You notice that monthly depreciation expense for 2018 has not been recorded. They will need to book 12 months of depreciation expense in December. 3. An insurance policy was purchased for $3,000. The policy term was for April 20 Mar 20 4. Star Company paid for 500 chalkboards last month for $50 each. These chalkboards were shipped out in December, but not yet recorded. The shipping cost was already included in the selling price. The cost of each chalk board to Chalky Co. is $10 each 5. Chalky Co. provided installation service to Red Barn Inc for $78,000. Chalky Co. issued an invoice to Red Barn Inc with payment terms 5/10 net 30. 6. Pretty Office Cleaning, a cleaning service, provided services to Chalky Co. during December. An invoice was received for the amount of $12,000 due in 30 days. 7. Chalky Co. conducted a physical count of their inventory. The value of current inventory was $39,000. (physical inventory count revealed an inventory shortage) 8. Based on previous experience, Chalky Co estimates that 5% of its accounts receivable balance will go uncollected. 9. Chalky Co.aquired BD Company, smaller company, in 2017 for $200,000. At the time of acquisition, BD Company had net assets of $100,000. The current value of BD Company is $188,000 (in 2018). 10. Chalky Co. offers warranty on the services it provides. Based on the companies past experience they estimate warranty expense to be 5% of total service revenue. Since this is an estimate, the company rounds the amount to closest thousand dollars. 11. Chalky Co. is wanting to expand its operations and needs additional funding. As a result, they decide to sell an additional 10,000 shares at a market price of $20. The par value of the stock is $1 12. Chalky Co. purchased 1,000 of its own shares at the market price of $35.00 13. Rent expense is $2,000 monthly, but has not yet been paid for December. 14. Two utilities invoices were received in the mail on Dec 29th, they have not been paid, or recorded on the general ledger. The total amount for these 2 unpaid bills is $600. Ad1 Ad Ads 9 PV Ad AMER AdjER ALS FECTE APARI Antanani and Pandan da Arvanud. Se The PE CONT Nach Be Animals and Saturd MAR 1 2 3 4 5 6 7 Cash 8 Inventory 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 A 33 34 B Accounts Receivable Land Goodwill Accounts Payable Utilities Payable Rent Payable Office Supplies Prepaid Insurance Office Furniture Accumulated Depreciation - Office Furniture Unearned Revenue Common Stock Dividends D Service Revenue Cost of Goods Sold Salaries Expenses Rent Expense Utilities Expense Total E Chalky Co. Unadjusted Trial Balance December 31, 2018 Account Title F H TUN $ $ $ S $ $ $ $ $ $ $ $ $ $ Debit Balance 23,400 65,000 22,000 5.000 3,000 30,000 24,000 40,000 4,000 20,000 6,000 $ $ $ $ $ $ $ 400 242,800 $ Credit 10,000 17,900 38,000 100,000 76,900 242,800