Below I posted the corrected journal entries and Adjusted journal entries. Also I typed the accounts and their respective number accounts. The instructions are at the bottom which I need help on please.

Journal entries

Dr 10000 $20,000.00 Cr 39003 $20,000.00

Dr 14000 $2,800.00 Cr 10000 $2,800.00

Dr 14100 $600.00 Cr 10000 $600.00

Dr 15000 $4,800.00 Cr 21200 $4,800.00

Dr 10000 $5,000.00 Cr 21100 $5,000.00

Dr 15100 $6,000.00 Cr 10000 $6,000.00

Dr 15000 $180.00 Dr 15100 $180.00 Cr 10000 $360.00

Dr 13100 $500.00 Cr 10000 $500.00

Dr 12000 $6,076.00 Cr 20000 $6,076.00

Dr 12100 $882.00 Cr 20000 $882.00

Dr 60100 $800.00 Cr 10000 $800.00

Dr 11000 $4,330.00 Cr 23300 $330.00 Cr 40000 $4,000.00 Dr 50000 $2,000.00 Cr 12000 $1,700.00 Cr 12100 $300.00

Dr 13200 $300.00 Cr 20000 $300.00

Dr 12000 $5,390.00 Cr 20000 $5,390.00

Dr 10000 $6,495.00 Cr 23300 $495.00 Cr 40000 $6,000.00 Dr 50000 $4,200.00 Cr 12000 $3,900.00 Cr 12100 $300.00

Dr 20000 $300.00 Cr 10000 $300.00

Dr 10000 $4,330.00 Cr 11000 $4,330.00

Dr 60500 $300.00 Cr 10000 $300.00

Dr 20000 $882.00 Cr 10000 $882.00

Dr 10000 $7,578.00 Cr 23300 $578.00 Cr 40000 $7,000.00 Dr 50000 $4,200.00 Cr 12000 $4,000.00 Cr 12100 $200.00

Dr 20000 $11,466.00 Cr 10000 $11,466.00

Dr 14200 $400.00 Cr 10000 $400.00

Dr 60550 $120.00 Cr 23400 $120.00

Dr 21200 $800.00 Dr 60700 $48.00 Cr 10000 $848.00

Dr 10000 $3,680.00 Cr 23300 $280.00 Cr 40000 $3,400.00 Dr 50000 $1,250.00 Cr 12000 $1,200.00 Cr 12100 $50.00

Dr 23300 $1,683.00 Cr 10000 $1,683.00

Dr 39007 $200.00 Cr 10000 $200.00

Adjusting Journal Entries

Dr 60150 $200.00 Cr 13100 $200.00

Dr 60200 $225.00 Cr 13200 $225.00

Dr 60500 $200.00 Cr 14200 $200.00

Dr 60350 $900.00 Cr 23100 $900.00

Dr 60675 $51.50 Cr 17100 $51.50

Dr 60650 $73.00 Cr 17000 $73.00

Dr 60300 $100.00 Cr 14100 $100.00

Dr 60600 $700.00 Cr 14000 $700.00

Dr 60700 $25.00 Cr 23200 $25.00

@Chart of Accounts:

*Current Assets

10000- CASH / 11000 Accounts Receivable / 12000 Inventory- Bears / 12100 Inventory- Balloons / 13100 Office supplies / 13200 Ribbon Supplies / 14000 Prepaid Rent / 14100 Prepaid Insurance / 14200 Prepaid advertising.

*Long term Assets

15000 Computer Equipment/ 17000 Accumulated Depreciation(Computer equipment / 15100 Office Fixtures / 17100 Accumulated Depreciation (Office fixtures)

*Current Liabilities

20000 Accounts payable/ 21100 Note payable (Wells Fargo) / 21200 Note Payable (Office Mart) / 23100 Wages payable / 23200 Interest payable / 23300 Sales Tax Payable / 23400 Utilities payable.

*Long- term liabilities

27000 Mortgage payable / 27100 Notes payable

*Stockholder's equity

39003 Common Stock / 39005 Retained Earnings / 39007 Dividends.

*Revenue

40000 Sales

*Expenses

50000 Cost of goods sold / 60100 Legal expense / 60150 Office supplies expense / 60200 Ribbon Supplies expense / 60300 Insurance expense / 60350 Wages expense / 60400 Credit Card Expense/ 60500 Advertising Expense / 60550 Utility expense/ 60600 rent expense / 60650 Depreciation Expense (Computer equipment) / 60675 Depreciation Expense- Office fixtures / 60700 Interest Expense / 60750 Bank Service Fee.

Instructions

Before preparing the T-Accounts make sure that all journal entries are corrected so that the ending balance in the T-Accounts will be correct. Find the ending balance for each account. Do this by creating a -account for each account in an Excel Spreadsheet as shown in the template after the instructions here. Put all debits and credits in each account and calculate the ending balance. All accounts that were used in the Chart of Accounts should be included and if the account has a zero balance place the zero on the normal balance side. Once you finish preparing all the balances in each account, use the spreadsheet to answer the questions in Blackboard. In Blackboard the question will be the same for each account. "What is the balance in Account number 10000 (or whatever account it asks) and what is the normal balance. Since it asked for account number 10000 that is cash so type in Dr $10,500.00 You will do this for each account. Again notice that there is no period after Dr and the dollar amount always includes the cents. Step 1: Create an Excel spreadsheet with all the T-Accounts and input the numbers from the transactions into the proper account and calculate the ending balance in each account and input the balance on the normal balance side. Step 2: Use the Excel spreadsheet to answer the questions in Blackboard. Step 3: Print out the Spreadsheet and turn it in. A template for the -Accounts follows. Some accounts such as cash will require more space than other accounts. Requirements 1. Correct Errors: Correct any errors that you made on the journal and adjusting journal entries before entering the information into the T-Accounts. 2. Account Balances: Once you have completed entering the transactions then prepare the ending balance in each account.