Can someone help me with my attached homwork question?

The unadjusted trial balance of Blue Spruce Inc at the compam/s year end of December 31, follows: Bhe INC. TrW Balarxe Decanber 31, 2021 Accounts receivable Inventory Supplies Prepaid insurance Land Buildings Accumulated depreciationbuildings Equipment Accumulated depreciationequipment Accounts payable Deferred revenue Sank loan payable Common shares Retained earnings Dividends declared Sales Cast of goods sold Salaries expense Utilities expense Interest expense Income tax expense Debit 31200 28E00 2700 31,000 136,000 170200 28300 51200 $532,060 Credit 321760 19200 31E00 4200 147200 12,900 31E00 263200 $532 060