Prepare journal entries to record the following transactions entered into by the Castagno Company: 
Definitions:
Emotional Intelligence
The ability to understand, manage, and express personal emotions, while also engaging in wise and empathetic interactions with others.
Early Career Stage
The initial phase in an individual's occupational journey, typically characterized by learning and skill-building.
Technical Skill
The ability to perform specific tasks that require specialized knowledge, techniques, or expertise, often related to a particular field or industry.
Middle Age
A period in a person's life, typically ranging from about 45 to 65 years old, characterized by increased reflection on life and potential changes in priorities.
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