Please help me understand the following! Understand how to record capital contributions including th

Please help me understand the following!

Understand how to record capital contributions including those in excess of the par value.

Understand how to record dividends payable.

Understand the difference between temporary and permanent accounts.

Understand the purpose and use of subsidiaries. Understand how to post to subsidiary ledgers. Understand how to balance subsidiary ledger to the general ledger control account.

Understand the purpose and use of a trial balance.

Be able to prepare financial statements from a trial balance.

Understand the purpose for and be able to record closing entries

Be able to prepare a post-closing trial balance.