Journalize the entries to record the following selected transactions: 
Definitions:
Pro Forma Statements
Financial statements that project the future financial performance of a company, based on certain assumptions.
Credibility
The quality of being trusted and believed in, often considered essential for individuals, businesses, and institutions in maintaining public confidence.
Business Planning
The process of creating a detailed plan on how a business will achieve its goals and objectives. It includes strategy development, resource allocation, and financial forecasting.
Strategic Planning
A process for defining a company's direction and making decisions on allocating its resources to pursue this strategy, including its capital and people.
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