Can I get help with this balance sheet? What do I input? in the empty fields for assets, liabilities and stockholder equity?

J38 JX A B C D E F G H K 1 AJE# Account Name DR CR Closing Entries Account Name DR CR Wages Expense 39,800 Sales Revenue 9, 166,946 Wages Payable 39,800 Service Revenue 1,381,428 Payroll Tax Expense 2,900 Interest Revenue 22,800 Payroll Tax Pay 2,900 Income Sum 10,571, 174 2 Income Summary 9,920,873 2 Unearned Consulting Revenue 212,043 Sales returns 162,400 Service Revenue 212,043 Sales discounts 269,662 Product cost of goods sold 5,337,070 Service cost of goods sold 570,881 3 Sales 86,400 Advertising Expense 159,080 Accounts Receivable 86,400 Bad debt expense 29,429 Inventory 47,520 Depreciation and amortization 92,770 Product Cost of Goods Sold 47,520 Professional Dues & subscriptions 21,470 Gain/loss on disposal 4,790 Income tax expense 216,767 4 Allowance for Doubtful Accounts 18,450 Insurance Expense 101,568 Accounts Receivables 18,450 Interest expense 42,096 Bad Debt Expense 29,429 Legal and accounting fees 106,650 Allowance for Doubtful Accounts 29,429 Miscellaneous 9,048 Office expense 220, 114 5 Insurance Expense 21,424 Payroll taxes 139,875 Prepaid Expense 21,424 Property taxes 104,570 Repair and maintenance 42,028 6 Depreciation and Amortization 92,770 Research and development 470,680 Accumulated Depreciation -Building 43,821 Telephone 20,085 Accumulated Depreciation equip/furn 16,649 Travel and entertainment 38,391 Patent 32,300 Utilities Expense 47,049 Wage Expense 1,004,470 Interest Expense 10,524 Salaries - Officers 710,000 Interest Payable 10,524 3 Income Summary 650,301 Retained Earnings 650,301 8 Interest Receivable 22,800 Interest Revenue 22,800 4 Dividends 220,000 38 Retained Earnings 220,000 9 Dividends 220,000 Dividend Payable 220,000 5 Unrealized Gains-AFS 12,400 10 Fair Value Adjustment 12,400 Accumulated Other Comprehensive Income 12,400 Unrealized Holding Gain -AFS 12,400 11 Income Tax Expense 216,767 Income Tax Payable 216,767 TOTAL 1,033,227 1,033,227A B C D E F G H K Sparky Corporation Balance Sheet C N for the periods ended December 31, 20x2 December 31, 20x1 Assets 8 Current assets 9 Cash and cash equivalents $120,670 10 Accounts receivable 516,454 11 Allowance for doubtful accounts (24,975) 12 Inventory 795,960 13 Interest Receivable 3,500 14 Prepaid expenses 14,574 15 Other current assets 8,879 16 Total current assets 0 1,435,062 17 Long-Term Investments 18 Investments Oo 19 +/-Fair Value Adjustment 12,400 12,400 0 20 Notes Receivable 48,000 21 22 Property, plant and equipment 1,200,255 23 Accumulated depreciation (591,965) 24 Net fixed assets 0 608,290 25 26 Other Assets 27 Goodwill 98,440 28 Patents 98.000 29 0 196,440 30 31 Total assets $12,400 $2,287,792 32 32Liabilities and Stockholders' Equity Currentliabilities Accounts payable $315,395 Dividends payable 48,000 Unearned revenue 108,220 Interest payable 6,500 Wages payable 78,200 Payroll taxes payable 9,033 Income taxes payable 279,850 Total current liabilities 0 845,198 Long-term liabilities 278,525 Stockholders' equity Contributed capital Common stock, $2 par value (4,000,000 shares authorized,460,000 issued; 440,000 are outstanding) 920,000 Paid-in capital common stock 105,000 Total contributed capital 1,025,000 Retained earnings 539,069 Accumulated other comprehensive income 0 Less common stock in treasury, at cost (400,000) Total stockholders' equity 0 1,164,069 Total liabilities and stockholders' equity $0 $2,287,792 B C D G K M N General Ledger Account Name Trial Balance Before Adj 12/31/x1 AJEs at 12/31/x2 Trial Balance After Adj 12/31/x2 Closing Entries Post-Closing T/B 12/31/x2 Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Cash and cash equivalents 95,563 95,563 95,563 Accounts Receivable 913, 780 104, 850 808,930 808, 930 Allowance for doubtful accounts 29,468 18,450 29,429 40,447 40,447 Interest Receivable 22,800 22, 800 22,800 Inventory 1,270, 160 47,520 1,317,680 1,317,680 Prepaid expenses 26,780 21,424 5,356 5,356 Other Current Assets 16,063 16,063 16,063 10 Investments 160,500 160,500 160,500 Fair Value Adjustment 0 0 12,400 12,40 0 12,400 0 Notes Receivable 285,000 285,000 285,000 13 Building 876,418 876,418 876,418 Equipment and furniture 332,983 32.983 332,983 5Land 348, 791 48,791 348,791 16 Accum Depr 656,465 60,470 716,935 716,935 17 Goodwill 493,951 493,951 493,951 18 Patents 217,000 32, 300 84,700 184,700 9 Accounts Payable 1, 169,343 1, 169,343 1, 169,343 20 Dividends payable 220,000 220,000 220,000 Interest payable 31,572 10,524 42, 096 42,096 22 Unearned Consulting Revenue 326,220 212,043 14, 177 114, 177 Wages payable 81,350 39,800 21, 150 121, 150 Payroll taxes payable 8,950 2,900 11,850 11,850 Income tax payable 216,767 216,767 216, 767 26 Long term liabilities 701,600 01, 600 701,600 27 Common Stock 120,000 20,000 920,000 28 Paid-in capital common stock 105,000 105,000 105,000 29 Treasury Stock 400,000 400,000 400,000 Retained Earnings 539,069 539,069 870,30 1,409,370 31 Dividends 220,000 220,000 220,000 440,000 32 Accum Other Comprehensive Income 0 0 0 12,400 0 12,400 33 Sales revenue 9,253,346 86,400 9, 166,946 9, 166,946 Service revenue , 169,385 212,043 1,381,428 1,381, 428 35 Interest Revenue 22,800 22, 800 22,800 Sales returns 162,400 162, 40 162,40 Sales discounts 269,662 269,662 269,662 38 Product cost of goods sold 5, 384,590 47,520 5,337,070 5,337,070 Service cost of goods sold 570,811 570,811 570,811 40 Advertising Expense 159,080 159,080 59,080 Bad debt expense 29,429 29,429 29,429 Depreciation and amortization 0 92,770 92, 770 92, 770 43 Professional Dues & subscriptions 21,470 21,470 21,470 Gain/loss on disposal 4,790 4,790 4,790 Income tax expense 0 216,767 216,767 216, 767 46 Insurance Expense 80, 144 21,424 101,568 101,568 Interest expense 31,572 10,524 42,096 2, 096 8 Legal and accounting fees 06, 650 106, 650 06, 650 49 Miscellaneou 9,048 9,048 9,048 oooooooooooooooooooooooooo 50 Office expense 220, 114 20, 114 220, 114 51 Payroll taxes 136,975 2,900 139,875 139,875 52 Property taxes 04,570 104,570 04, 570 Repair and maintenance 42,028 42,028 42, 028 Research and development 470,680 470,680 170,680 Telephone 20, 085 20,085 20, 085 Travel and entertainment 8,391 38,391 38,391 57 Utilities Expense 47,049 47,049 17,049 58 Wage Expense 964,670 39, 800 ,004,470 1,004,470 59 Salaries - Officers 710,000 710,000 710,000 60 Income Summary 0 10,571, 174 10,571, 174 Unrealized Gain/Loss-AFS 12,400 12,400 12,400 0 62 14,991,768 14,991,768 1,033,227 L.033,227 15,502, 008 15,502,008 21,374,748 21,374,748 5,801, 135 5,801, 135