Can someone help me to check below General Journal is correct, if there is mistake please fix. Thank you in advance.

LifelsGood Company General Journal, 2021 Transaction Num. Date Accounts Debit Credit Comments 31-Dec Sales tax payable $390 Cash $390 31-Dec Employee income tax payable $1,000 FICA-Social Security tax payable $840 FICA-Medicare tax payable $210 Unemployment tax payable $945 Cash $2,995 31-Dec Cash $4,000 Common Stock $25,000 Paid in capital, in excess of par-common Stock $15,000 31-Dec Cash $52,000 Preferred Stock $50,000 Paid in capital, in excess of par-preferred stock $2,000 31-Dec Supplies $500 Accounts payabe $500 31-Dec Merchandise inventory $58,900 Cash $58,900 31-Dec Allowenace for doutbful accounts $3,670 Accounts receivable $3,670 31-Dec Accounts Receivable $132,300 Sales $126,000 Sales tax payable $6,300 31-Dec Cost of goods sold 64620 |Merchandise inventory 64620 10 31-Dec Credit card receivable 10 $55,680 $58000-4% Accounts receivable 10 $67,000 Credit card expense $2,320 10 $58000*4% service revenue $125,000 11 31-Dec Supplies expense 11 $15 Maintenance expense 11 $75 Cash $90 12 31-Dec Cash 12 $55,680 Credit card receiable $55,680 13 31-Dec Sales tax payable 13 $5,250 $105000*5% Cash $5,250 14 31-Dec Cash 14 $198,000 Accounts receivable $198,000 31-Dec Salaries expense $96,000 Employee income tax payable $10,600 FICA-Social Security tax payable $5,760 FICA-Medicare tax payable $1,440 Cash $78,200 16 31-Dec Dividends-preferred stock $2,500 50000*5% Dividends-Common stock $15 non31-Dec Dividends-preferred stock $2,500 50000*5% Dividends-Common stock $15,000 Dividend payable $17,500 17 31-Dec Warranty payable 17 1625 Cash 1625 18 31-Dec Dividend payable $17,500 18 Cash $17,500 19 31-Dec Advertising expense $18,500 19 Cash $18,500 20 31-Dec Utilities expense 20 $6,100 Cash $6,100 21 31-Dec Employee income tax payable 21 $9,200 Fica-social security tax payable 21 $5,280 Fica-medicare tax payable 21 $1,320 Payroll tax expense 21 $6,600 $88000*7.59 Cash $22,400 22 31-Dec Accounts payable 22 $500 Cash $500 $3,200 31-Dec Interest expense $3,200 $1000/5 Discount on bonds payable 23 $200 $50000*6% Cash $3,000 24 31-Dec Note payable $7,745 24 Interest expense 24 $6,493 $92762*7% Cash $14,238 25 31-Dec Supplies expense $520 251 $500+$210-$190 Supplies $520 96 26 31-Dec Bad debt expense 97 261 $1,993 ($132300+$67000)*1% Allowance for doubtful accounts 98 $1,993 99 27a 31-Dec Depreciation expense-building 100 27a $1,400 ($9000-$2000)/ Accumulated Deprecition-Equipment 101 $1,400 102 27b 31-Dec Depreciation expense-building 103 27b $2,875 ($12500-$10000)/40 Accumulated depreciation-building 104 $2,875 105 28 31-Dec Warranty expense 106 $2,520 28 $126000*2% Warranty payable 107 $2,520 108 29 31-Dec Payroll tax expense 109 29 $945 $21000*4.5% Unemployment tax payable 110 $945 111 30 31-Dec Payroll tax expense 112 30 $600 FICA-social security tax payable 113 30 $480 $8000*6% FICA-medicare tax payable 14 Closing Entries : $120 $8000*1.5%116 Event Account Debit Credit 117 118 C1 Sales revenue $126,000 119 Service revenue $125,000 120 Retained earning $251,000 121 (to |cose Revenue accounts) 122 123 C2 Retained earning $214,776 124 Cost of goods sold $64,620 125 Advertising expense $18,500 126 Credit card expense $2,320 127 Depreciation expense $4,275 128 Maintenance expense $75 129 Office supplies expense $15 130 Payroll tax expense $8,145 131 Salaries expense $96,000 132 Supplies expense $520 133 Uncollectible accounts expense $1,993 134 Utilities expense $6,100 135 Warranty expense $2,520 136 Interest expense $9,693 137 (to close expense account) 138 139 C3 Retained earning $17,500 140 $17,500 141 (To close dividend account) 142 143The trial balance of LifelsGood Inc. as of January 1, 2021, had the following normal balances: Cash $113,718 Petty cash 100 Accounts receivable 39,390 Allowance for doubtful accounts (ADA) 4,662 Supplies 210 Merchandise inventory (48 @ $300) 14,400 Equipment 9,000 Van 27,000 Building 125,000 Accumulated depreciation 28,075 Land 25,000 Sales tax payable 390 Employee income tax payable 1,000 FICA-Social Security tax payable 840 FICA-Medicare tax payable 210 Warranty payable 918 Unemployment tax payable 945 Notes payable-Building 92,762 Bonds payable 50,000\fDuring 2021, LifelsGood experienced the following transactions: 1. Paid the sales tax payable from 2020 2. Paid the balance of the payroll liabilities due for 2020 (federal income tax, FICA taxes, and unemployment taxes). 3. Issued common stock for $30,000. 4 . Purchased $500 of supplies on account. 5 . Purchased 190 heating system units at a cost of $310 per unit. Cash was paid for the purchase. 6 Wrote off $3,670 of uncollectible accounts receivable after hearing the news of one of the clients' bankruptcy. 7. Sold a total of 210 heating system units for $600 each plus sales tax of 5 percent. All sales were on credit. Be sure to compute the COGS using the FIFO cost method. 8. Billed $125,000 of system repair service for the year. Credit card sales amounted to $58,000, and the credit card company charged a 4 percent fee. The remaining were sales on account. Sales tax is not charged on this service. 9 Replenished the petty cash fund on June 30. The fund had $10 cash and receipts of $75 for yard mowing and $15 for office supplies expenses. 10. Collected the amount due from the credit card company. 11. Paid the sales tax collected on the heating system sales in the previous transaction #7. 12. Collected $198,000 of accounts receivable during the year. 13. Paid employees a total of $96,000 for salaries for the year. Assume the Social Security tax rate is 6 percent and the Medicare tax rate is 1.5 percent. Federal income taxes withheld amounted to $10,600. No employee exceeded $110,000 in total wages. The net salaries were paid in cash. 14. Paid $1,625 warranty repairs during the year. 15. Paid $18,500 of advertising expenses during the year. 16. Paid $6,100 of utility expenses for the year. 17. Paid $9,200 of the Employee Income Tax Payable, $5,280 of the FICA Tax - Soc. Sec. Tax Payable and $1,320 of the FICA Tax - Medicare Tax Payable. Also, paid the Payroll Tax Expense for the 7.5% employer matching of FICA taxes on $88,000 of salaries. 18. Paid the remaining accounts payable outstanding. 219. Paid bond interest and amortized the discount using the straight-line method at year-end. The bond was issued on Dec. 31, 2020, at 98 and pays 6 percent of interest every Dec. 31. This bond matures on Dec. 30, 2025. 20. Paid $14,238 annual installment of long-term notes payable. The interest rate for the note is 7 percent. Adjustment 21. There was $190 of supplies on hand at the end of the year. 22. Recognized the uncollectible accounts expense for the year using the allowance method. The Company now estimates that 1 percent of sales on account will not be collected. 23. Recognized depreciation expense on the equipment, van, and building. The equipment, purchased in 2018, has a five-year life and a $2,000 salvage value. The van has a four-year life and a $6,000 salvage value. The building has a 40-year life and a $10,000 salvage value. The company uses a straight-line depreciation method for the equipment and the building. The van is fully depreciated. 24. The heating systems sold in transaction 7 were covered with a one-year warranty. The Company estimated that the warranty cost would be 2 percent of alarm sales. 25. The unemployment tax on the three employees has not been paid. Record the accrued unemployment tax on the salaries for the year. The unemployment tax rate is 4.5 percent and gross wages for all three employees exceeded $7,000. 26. Recognized the employer Social Security and Medicare payroll tax that has not been paid on $8,000 of salaries expense