Please help journalize:  -On January 1, 2017 Harmony issued 1,500 shares of $22 par, 8% preferred stock for $43,700.  -On January 1, 2017 Harmony also issued 2,000 shares of common stock for $54,000.  -On Jan. 1 Harmony issued $80,000, 6%, 5 year bonds when the market rate was 7% . Interest is to be paid annually on each Jan. 1 beginning one year from date of issue.  -Harmony reaquired 500 shares of its common stock on Sep 19, 2017 for $39 per share.  -On Dec 31, Harmony declared the annual preferred dividend and a $1.75 per share dividend on outstanding common stock, all payable in cash on Jan 20, 2018.  -Harmony estimates that the total amount of accounts receivable that is uncollected at a year end is $1,904.  -The building is being depreciated using the straight line method over 20 years. The salvage value is $22,500.  -The equipment is being depreciated using the straight line method over 5 years. The salvage value is $13,500.  -The unearned rent was collected on Sep. 1 2017. It was receipt of 5 months'' rent in advance (Sep 1 2017 through Jan 31, 2018).  -The annual interest on bonds for 2017 has not been recorded. Harmony uses the effective interest method.  -The Harmony corporation must make an adjusting entry to accrue income tax expense on income before income tax at a rate of 29%. The income taxes will not be paid until March 28, 2018.