Are my journal entries and t-accounts correct? Thanks!

During 2018, the following occurred:

1. Customer sales on account $400,000.
2. Received payments from customers in cash $380,000.
3. Purchased merchandise on credit $220,000.
4. Paid cash to vendors $230,000.
5. Costs related to merchandise sold $170,000.
6. Operating expenses were paid in cash $80,000.

There is additional information to consider.

• A note payable for $46,200 was issued on June 30, 2018 and is due in two years on June 30, 2020. Interest in the amount of 10% is paid annually on June 30th.
• Depreciation on the plant assets for the year is $20,000.
• The original cost of the plant assets was $300,000.

Liabilities* Accounts payable Common Stock beg . 4 4, 610 beg . 250, 000 31 - Dec 220, 00.0 31 - Dec 230.0.00 34, 616 Ending 250, 0.00 Retained Earnings Notes payable* beg . 24, 288 beg . 30 - Jun 46, 200 Ending 24, 288 Ending 46, 200Assets Cash Accounts Receivable beg. 13,596 beg. 24,948 31-Dec 380,000 31-Dec 400,000 230,000 380,000 80,000 46,200 44,948 129,796 Inventory Plant Assets beg. 130,360 beg. 150,000 31-Dec 220,000 170,000 180,360 ending 150,000 Accumulated Depreciation beg. 31-Dec 20,000 ending 20,000Journal Entries 1 . Sales Revenue $ 400,000 Accounts receivable 400, 000 2. Accounts receivable* $ 380, 000 Cash $ 380, 0.00 3. Inventory $ 2 20, 000 Accounts payable* $ 220, 000 4. Accounts payable $ 230,000 Cash $ 230,000 5. Cash $ 380,000 Sales REVENUE $ 380, 000 b. Costs of goods sold $ 170, 0.00 Inventory " 170, 000 6 . Expenses Cash 7 . Cash $ 46, 200 Notes payable* 46, 200 8. Depreciation expense* $ 20,000 Accumulated Depreciation 20,000Temporary accounts Sales Revenue Costs of good sold DEF . beg . 31 - Dec 380, 000 31 - Dec 170, 000 Ending 20, 000 Ending 170, 000 Operating expenses Depreciation Expense ber . beg . 31 - Dec 31 - DEC 20, 0:00 31 - Dec 80, 000 31 - Dec 20, 000