Maibrit's Bike's Began Operations in April 2017 and Had the Following

Maibrit's Bike's began operations in April 2017 and had the following transactions.
a) Owner invested $120,000 cash and a truck worth $36,000 in exchange for stock.
b) Paid $84,000 cash for 6 months' rent.
c) Purchased $300,000 of bicycle inventory on credit.
d) Sold bicycles for cash of $507,000. The cost of the bikes sold was $180,000.
e) Sold and invoiced bicycles to a client for $95,400. The cost of the bikes sold was $48,000.
f) Paid $90,000 cash for an advertising campaign in connection with Tour de France. The campaign will run over the next two of months.
g) Paid $24,000 in cash for supplies to have on hand for bike repairs.
h) Collected $60,000 from accounts receivable.
i) Paid for bikes purchased on credit in Transaction c above.
j) Paid cash dividends of $3,000.
k) Received $6,000 cash from a customer as a deposit for a custom bicycle to be built.
At the end of April, the following information is available:
i. At the end of April, $19,200 supplies remained on hand.
ii. Rent paid in Transaction b is for a lease that began on April 1.
iii. At the end of April, one-third of the advertising campaign in Transaction f was completed.
iv. The truck is expected to be used for five years (60 months).
v. The custom bicycle in Transaction k was built and delivered to the customer on April 30.
Required: Record any accounting adjustments required for items i. through v., in the financial statement effects template, that follows.