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英语翻译1.Journalize the following entries on the books of the b

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英语翻译
1.Journalize the following entries on the books of the borrower and creditor.Label accordingly.
Jun.1 RBA Co.purchased merchandise on account from WAT Co.,$90,000,terms n/30.
Jun.30 RBA Co.issued a 60-day,5% note for $90,000 on account.
Aug.29 RBA Co.paid the amount due.
2. On June 30,2006,Athens Company issued $1,500,000 of 10-year,8% bonds,dated June 30,for $1,540,000.The bonds were purchased by Palermo Co.on the issue date at the issue price.Present entries to record the following transactions:
(a)
Athens Company
(1) Issuance of bonds.
(2) Payment of first semiannual interest on December 31,2006.
(3) Amortization by straight-line method of bond premium on December 31,2006.
(b)
Palermo Company
(1) Purchase of bonds.
(2) Receipt of first semiannual interest amount on December 31,2006.
(3) Amortization by straight-line method of bond premium on December 31,2006.
3.Present entries to record the following:
(a) Issued 1,000 shares of $15 par common stock at $52 for cash.
(b) Issued 1,400 shares of common stock in exchange for equipment with a fair market price of $21,000.
(c) Purchased 100 shares of treasury stock at $25.
(d) Sold 100 shares of treasury stock at $28.
英语翻译1.Journalize the following entries on the books of the b
1.dr:inventory 90000 / cr:payable 90000
dr:cash 90000 / cr:short time issue 90000
dr:financial cost 4500 / cr:payable 4500
dr:payable 94500 / cr:cash 94500
2a (1) dr:cash 1500000 / cr:issues 1500000
dr:financial cost 40000 / cr:retain earning/cash 40000
(2) dr:interest payable/ 60000 / cr:retain earning/cash 60000
b (1) dr:bond 1500000 / cr:cash 1500000
(2) dr:cash 60000 / cr:interest receivable 60000
3a dr:cash 52000 / cr:share capital 15000 ,cr share premium 37000
b dr:non-current asset 21000 ,dr:goodwill 51800=[ (52-15) * 1400] /
cr:share capital 21000 ,cr share premium 51800
c dr:treasury 2500 / cr:cash 2500
d dr treasury 300 / cr:revaluation 300
dr:cash 2800 / cr:treasury 2800
朋友,我也在学习会计,第二题答得不完整请见谅.如果有完整答案请告诉我,以便更正.一起学习不会累,与君共勉.