Are my general ledger entries for cash correct?

Are my general ledger entries correct for Inventory?

Cash Accounts Receivable Accounts Payable Dividends Payable Common Stock 1-Jan 350,000 30-May 10,538 10-Apr 4,250 31-Dec 700 1-Jan 350,000 8-Feb 7,500 25-Jul 10,759 1-Mar 10,752 31-Jul 9,000 31-Dec 4,250 31-Dec 700 31-Dec 350,000 31-Mar 10,512 2-Aug 9,820 1-Apr 23,460 6-Aug 8,820 Interest Payable Salaries Payable 15-May 11,400 15-Sep 6,295 31-Dec 2,250 1-Jun 1,540 29-Sep 1,520 30-Jun 100,000 13-Oct 10,200 31-Dec 2,250 6-Aug 8,820 29-Oct 5,100 29-Sep 1,520 31-Dec 41,172 Notes Payable 1-Nov 1,500 30-Jun 100,000 29-Oct 5,100 Allowance for Doubtful Accounts 15-Dec 4500 31-Dec 1,029 31-Dec 100,000 31-De 397,276 31-Dec 1,029 Prepaid Insurance Supplies 1-Mar 10,752 10-Apr 4,250 31-Dec 8,960 31-Dec 1,700 31-Dec 1,792 31-Dec 2,550 Prepaid Rent Inventory 31-Mar 10,512 8-Feb 7,500 300/25 31-Dec 7,884 15-May 11,400 300/38 (120) /38 31-Dec 2,628 31-Jul 4,560 (136) /38 13-Oct 10,200 Prepaid Advertising 31-Dec 4,140 1-Jun 1,540 31-Dec 770 Equipment 31-Dec 770 1-Apr 23,460 1-Nov 3.000 31-Dec 20,460 Accumulated DepreciationComputer Depot is a major computer store chain with locations across North America, Europe, and Africa. The company is preparing to report on business transactions that occurred In its first year of operations. Download the Excel spreadsheet for Computer Depot in the module folder. The spreadsheet includes the following tabs: Units Unit Cost January 1st Common stock is issued in exchange for cash in the amount of ....... 350,000 February 8th The company purchases and pays for 300 units of computer replacement parts at a price of $25 per unit .............. 7,500 300 25 March 1st The company pays cash for a one-year insurance policy in the amount of ...... 10,752 March 31st Rent on a retail space for 12 months is paid in the amount of . 10,512 April 1st Diagnostic tools and testing equipment with a useful life of 2 years is purchased for cash in the amount of ...... 23,460 April 10th PC tuning supplies purchased on account in the amount of .. 4,250 May 15th The company purchases and pays for another 300 units of computer replacement parts at a price of $38 per unit .... 11,400 300 May 30th PC repair services are performed on account in the amount of .... 10,538 June 1st The company pays for advertisements to be run for the next 12 months in the amount of ..... 1.540 June 30th The company issues a 5-year notes payable with their bank for $100,000 and interest at an annual rate of 8%%. Interest is due on June 30th each year and the principal will be paid in full at the end of the 5 year period. 100,000 July 25th Software installation & upgrade services are performed on account in the amount of ... 10,759 July 31st 120 units of computer replacement parts are sold for $75 per unit with terms 2/10, n/30. The sale is recorded using the gross method in the amount of (see note c for cost flow assumptions) ........ 9,000 -120 3.F August 2nd Hardware replacement services are provided on account in the amount of . 9,820 August 6th The company receives full payment from the customer for the July 31st sale 8,820 September 15th Virus removal services are performed on account in the amount of ..... 6,295 September 29th Customer payments are received for services previously provided in the amount of ... 1,520 October 13th 136 units of computer replacement parts are sold for $75 per unit with terms 2/10, n/30. The sale is recorded using the gross method in the amount of ...... 10,200 -136 3.8 October 29th The company receives payment for half of the October 13th sale ..... 5,100 November 1st Equipment originally purchased on April 1st for $3,000 is sold for $1,500 cash November 15th A bookkeeper is hired to help the company with daily accounting taxes and annual tax preparation December 15th The bookkeeper is paid $4,500 for the previous month's services 4.500 Additional information: a. PC tuning supplies on hand at the end of the month are as follows: ......................... 2,550 b. The year-end balance reported at the end of the year for the Allowance for Doubtful Accounts is estimated as 2.5% of outstanding receivables at the end of the year c. The Company uses a perpetual inventory system and accounts for costs using the Last-In-First-Out cost flow assumption. On December 31st, a count of ending inventory reveals that there are 344 units of computer replacement parts on hand. d. All revenue is recorded in the "Sales Revenue" account and reported net of cash discounts on the income statement. e. The effective interest method is used to amortize bond premiums and discounts f. Adjustments are made at the end of the year for prepaid insurance, rent, advertising, depreciation, and interest expense. g. The bookkeeper is paid a salary of $4,500 on the 15th of every month. h. The company declared dividends of $700 for the year i. Assume selling expenses include advertising and supplies expense. All other expenses, other than depreciation and interest expense, are considered general & administrative