英语翻译

英语翻译
有些句子我实在翻译不来.内容如下
1.Note payable is due in 5 annual installments of $60,000 starting on starting Aug.31,2013.Interest at 5% is also due annually on the same date.
2.Investments include $15,000 in Treasury bills purchased on December 15,2012 that mature on February 15,2013.The balance of the investment account consists of investments that management intends to hold for 2 or more years.
3.Loss on store closing represents an operating loss of $95,000 and a $10,000 gain on the disposal of store assets.The store assets had a book value of $50,000.The store closed on May 31,2012 and qualified as a component of an entity.
4.Depreciation is calculated on a straight line basis over 8 years.The entry has been properly made for the period.
5.The allowance for uncollectible accounts is estimated based on an aging of receivables.The December 31,2012 aging schedule shows that the amount of uncollectible accounts is $30,000
6.Inventories are recorded using FIFO perpetual basis and adjusted to the lower of cost or market.All adjustments for the year end physical inventory have been properly recorded.
7.Annual rent for all stores is $300,000.The last rent payment was made on November 1,2012 for $75,000 which represents the rent for December,2012,January and February 2013.The entry included a debit to rent expense.
8.Common stock represents 200,000 shares issued of the 300,000 shares authorized.The stock has $1 par value.
9.On January 31,2013 Dave's Corp.issued 20,000 shares of common stock for $5.00 per share.The financial statement date is December 31,2012 and the statements will not be issued until March 1,2013.
10.Dave's Corp.purchased $350,000 in inventory during 2012 from Guitars'R'Us.The CFO of Dave's Corp.is the brother of the owner of Guitars'R'Us.
11.Payment was received on December 20,2012 for instruments to be delivered on January 10,2013.The December 20,2012 journal entry included a debit to cost of goods sold for $11,000 and a credit to Sales Revenue for $20,000.
12.Analyze the activity in Furniture & Fixtures and the related accum deprec to determine the cash flow from the acquisition/disposal of assets
13.Current maturities of long term debt are included in the financing section of the statement