Hello, i have already made the journal entries. So i need the Adjusted entries please. im having issues setting them up.

CAPTAIN FISHING INC.
BALANCE SHEET
DECEMBER 31, 2014
Current Assets
Cash	50,800
Notes Receivable	16,000
Accounts Receivable	41,800
Less: Allowance for Doubtful Accounts	-3,000
Inventories	40,000
Prepaid Insurance	540
Total Current Assets	146,140
Non-Current Assets
Long-term Investments
Investments in held-for-maturity securities	51,000
Land held for future development	45,500
Property, Plant, and Equipment
Land	85,000
Buildings	675,000
Less: Accumulated Depreciation	-187,500
Intangible Assets
Capitalized Development Costs	8,000
Goodwill	76,000
Other Identifiable Intangible Assets	48,000
Total Non-Current Assets	801,000
Total Assets	947,140
Current Liabilities
Notes Payable	110,000
Accounts Payable	32,500
Unearned Revenues	12,000
Income Taxes Payable	9,440
Property Taxes Payable	6,600
Interest Payable	1,500
Total Current Liabilities	172,040
Non-Current Liabilities
Provisions Related to Pensions	93,100
Bonds Payable	300,000
Total Non-Current Liabilities	393,100
Total Liabilities	565,140
Stockholders' Equity
Common Stock	100,000
Preferred Stock	100,000
Paid-in-capital - Common Stock	27,500
Paid-in-capital - Preferred Stock	10,000
Retained Earnings	152,250
Accumulated Other Comprehensive Income	5,000
Less: Treasury Stock	-12,750
Total Stockholders' Equity	382,000
Total Liabilities and Stockholders' Equity	947,140

The 2014 balance sheet of the Captain Fishing Inc. is attached. During 2015, the following events occurred.

1. On January 10, sold merchandise on account to Rayms $8,500 and Fischer $7,600. Terms 2/10, n/30.

2. On January 12, purchased merchandise on account from Zapfel $3,200 and Liotta $2,600. Terms 1/10, n/30.

3. On January 14, received checks, $4,500 from Longhini and $2,500 from Hall, for sales on account after discount period has lapsed.

4. On January 15, sent checks to Joosten for 9,000 less 3% cash discount, and to Maida for $10,000 less 2% cash discount.

5. On January 16, issued credit of $500 to Fischer for merchandise returned.

6. On January 21, paid off the balances to Zapfel and Liotta for the purchases made on January 12.

7. On Feburary 9, received payment in full from Rayms and Fischer.

8. On March 1, paid rent of $9,600 for a two-year term starting from July 1, 2015.

9. On April 1, the company CEO paid $49,999 from her savings bank account to purchase a car for personal use.

10. On April 12, paid $700 cash for office supplies.

11. Cash dividends totaling $1,600 were declared on June 13 and paid to stockholders on June 23.

12. Issued a note of $120,000 to bank (one year, annual interest rate 4%) for cash on July 1.

13. On July 5, purchased merchandise from Maida $32,000, terms 3/10, n/30.

14. On July 7, issued common stock 1000 shares, $10 par, in exchange of a land with a fair market value of $16,000.

15. On July 8, returned $300 of merchandise to Maida and received credit.

16. On August 1, sold merchandise to Lachey on account $80,000, term 1/10, n/30.

17. Paid off the balance to Maida on August 4.

18. On Auguest 8, paid utilities expense, $11,920.

19. On August 18, Lachey paid off its balance.

20. On September 1, paid cash $7,500 to Farmington for merchandise purchased last year.

21. On October 1, paid off notes payable $110,000 (issued in 2014) and associated interest $5,000 (this amount includes $1,500 interest payable on the balance sheet).

22. Over the year, cash sales to other retail customers were $16,500.

23. Over the year, sales and office employees earned $27,500 in salaries and wages, of which $2,500 remained as payable at the end of year.

24. On Dec 31, received an utilities bill of $1,250 (for December 2015) and paid off the bill on January 10, 2016.

25. On Dec 31, paid 5% interest on bonds payable.

Additional Information at the end of the year:

1 .Depreciation expense for the year was $14,800.

2. The company estimated that it will pay federal income tax, $5,550.

3. After physically counting, the company decided that the ending inventories was $41,164.

4. Based on its historical data, the bad debts expense are about $2,000.

5. Unearned revenue was decreased by $12,000.

6. The company expenses all of the supplies purchased during the year.

7. No insurance policy was effective during the year (will be effective from Jan 1, 2016).

8. The company uses the gross method to record its purchases and sales on credit.

9. The company adopts the periodic inventory system.

10. Rayms, Fischer, and Lachey had zero balance on account as of Jan 1, 2015. Total Assets as of Dec 31, 2015 944,512 Net Income of 2015 1,272 Cash ending balance 47,608 GENERAL JOURNAL Tran # Account Titles and Explanation Debit Credit 1 Accounts Receivable (Rayms) 8,500 Accounts Receivable (Fischer) 7,600 Sales (Revenue) 16,100 2 Purchase 5,800 Accounts Payable(Zapfel) 3,200 Accounts Payable(Liotta) 2,600 3 Cash 7,000 Accounts Receivable (Longhini) 4,500 Accounts Receivable (Hall) 2,500 4 Accounts Payable (Joosten) 9,000 Accounts Payable (Maida) 10,000 Cash 18,530 Cash Discount Received 470 5 Sales Return 500 Accounts Receivable (Fischer) 500 6 Accounts Payable (Zapfel) 3,200 Accounts Payable (Liotta) 2,600 Cash 5,742 Cash Discount Received 58 7 Cash 15,600 Accounts Receivable (Rayms) 8,500 Accounts Receivable (Fischer) 7,100 8 Prepaid Rent 9,600 Cash 9,600 9 Supplies 700 Cash 700 10 Retained Earnings 1,600 Dividends Payable 1,600 (Dividends Declared june 13) 11 Dividends Payable 1,600 Cash 1,600 (Dividends Payed June 23) 12 Cash 120,000 Notes Payable (4%) 120,000 13 Purchases 32,000 Accounts Payable 32,000 (A/P Maida; purchased merchandise 3/10, n/30) 14 Land 16,000 Common Stock 10,000 Paid-in Capital in Excess of Par-Common Stock 6,000 (Issued Common Stock for Land W/Value of 16000) 15 Accounts Payable 300 Purchases Returns and Allowances 300 (returned merchandise to Maida) 16 Accounts Receivable 80,000 Sales Revenue 80,000 (A/R Lachey; sold merchandise 1/10, n/30) 17 Accounts Payable 31,700 Cash 31,700 (Paid off remaining Maida bal. July 5) 18 Utilities Expense 11,920 Cash 11,920 (Paid utilities expense) 19 Cash 80,000 Accounts Receivable 80,000 (Received bal on acct from Lachey ) 20 Accounts Payable 7,500 Cash 7,500 (Paid off Farmington acct bal) 21 Notes Payable 110,000 Interest Payable 1,500 Interest Expense 3,500 Cash 115,000 (Paid off Notes and Interest Payable) 22 Cash 16,500 Sales Revenue 16,500 (Cash sales to customers) 23 Salaries and Wages Expense 27,500 Cash 25,000 Salaries and Wages Payable 2,500 (Paid salaries to date) 24 Utilities Expense 1,250 Utilities Payable 1,250 (Paid utilities bill) 25 Interest Expense 15,000 Cash 15,000 (Paid interest on bonds payable) ADDITIONAL INFORMATION Depreciation Expense 14,800 Accumulated Depr 14,800 (Record deprec expense) Income Tax Expense 5,550 Income Taxes Payable 5,550 (Estimated federal income taxes) Inventory (ending) 41,164 Cost of Goods Sold 36,336 Purchases 37,500 Inventory (beginning) 40,000 Bad Debt Expense 2,000 Allowance for Doubtful Accounts 2,000 (To record bad debt expense) Sales Revenue 12,000 Unearned Sales Revenue 12,000 Rent Expense 2,400 Prepaid Rent 2,400