I need to calculate adjustment charitable contribution for corporation. The cont

I need to calculate adjustment charitable contribution for corporation. The contribution paid in cash.                                                             debit                             creditnet sales                                                                              3,750,000dividends                                                                              29,000Interest                                                                                  12,000Gain on sale of stock                                                             35,000Key-person Life ins.proc                                                            110,000GOS                                              2,150,000Salaries & wages                               460,000Bad debts                                        16,000Payroll Taxes                                    90,000Interest expense                                  22,000Charitable contribution                       130,000Depreciation                                       55,000Other expenses                                 50,000Federal income taxes                         272,782Net income /Taxable incomebefore special deductions                    690,218Total                                                 3,936,000                            3,936,000