The following post-closing trial balance was drawn from the accounts of Gregg Grocery Supplier (GGS) as of December 31, 2012:

Transactions for 2013: 

1. GGS acquired an additional $10,000 cash from the issue of common stock. 
2. GGS purchased $90,000 of inventory on account. 
3. GGS sold inventory that cost $91,000 for $150,000. Sales were made on account. 
4. The company wrote off $800 of uncollectible accounts. 
5. On September 1, GGS loaned $15,000 to Eden Co. The note had an 8 percent interest rate and a one year term. 
6. GGS paid $22,000 cash for operating expenses. 
7. The company collected $152,000 cash from accounts receivable. 
8. A cash payment of $96,000 was paid on accounts payable. 
9. The company paid a $10,000 cash dividend to the stockholders. 
10. Accepted credit cards for sales amounting to $6,000. The cost of goods sold was $4,000. The credit card company charges a 4% service charge. The cash has not been received. 
11. Uncollectible accounts are estimated to be 1 percent of sales on account. 
12. Recorded the accrued interest at December 31, 2013 (see item 5). 

Required: 

a. Record the above transactions in general journal form. 
b. Open T-accounts and record the beginning balances and the 2013 transactions. 
c. Prepare an income statement, statement of changes in stockholders equity, balance sheet, and statement of cash flows for 2013.