Journalize the entries to record the following:
Journal 
Definitions:
En Banc
A term used when an appellate court case is heard by all the judges of the court rather than a panel of judges selected from them.
U.S. Court of Appeals
A court in the United States that hears appeals from the district courts within its federal judicial circuit, as well as appeals from decisions of federal administrative agencies.
Circuit
In electronics, a circular path through which an electric current flows or moves; in legal terms, a geographical area of jurisdiction for federal courts.
General Jurisdiction
The court's authority to hear all kinds of legal disputes, typically regarding cases that are not limited by the subject matter or geographic area.
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Q184: A physical inventory at the end of