On January 1, 2018, Gerlach Inc. had the following account balances in its shareholders' equity accounts. 
During 2018, Gerlach Inc. had several transactions relating to common stock. 
Required:
Record the above transactions and events in journal entry format.
Definitions:
Functionalist
An approach in sociology and anthropology which views society as an organized framework with parts that are linked to each other, aiming to address the biological and social necessities of the individuals within that society.
Recall
The act of retrieving information or memories from one's past.
Short Answer
A form of assessment where respondents provide brief, written responses to questions.
Essay
A short piece of writing on a particular subject, often expressing the author's personal point of view.
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