can someone please turn these journal entries into t charts!!??? i provided an example & the opening balances if needed.

Journal Entries Date Particulars Debit $ Credit $ 1-May Rent expenses a/c 5000 5000 To Cash a/c Merchandise inventory a/c 3-May Dr 35280 To Accounts payable 35280 Dr 600 4-May Merchandise inventory a/c To Cash a/c 600 6-May Accounts receivable a/c Dr 67130 67130 6-May To Sales a/c Cost of merchandise sold a/c To Merchandise inventory Dr 41000 41000 7-May Cash a/c Dr 22300 To Accounts payable a/c 22300 10-May Cash a/c Dr 54000 To Sales a/c 54000 Dr 32000 10-May Cost of merchandise sold als To Merchandise inventory a/c 13-May Accounts payable a/c Dr 32000 35280 To Cash alc 35280 15-May Advertising expenses a/c Dr 11000 4 32000 To Merchandise inventory a/c Dr 35280 13-May Accounts payable a/c 35280 To Cash a/c Dr 15-May Advertising expenses a/c 11000 11000 To Cash a/c 16-May Cash a/c Dr 67130 To Accounts expenses a/c 67130 19-May Merchandise inventory 18700 To Cash a/c 18700 Dr 33450 19-May Accounts payable a/c To Cash a/c 33450 20-May Customer refunds payable a/c Dr 13230 To Cash a/c 13230 Dr 20-May Merchandise inventory a/c 8000 To Estimated retums inventory a/c 8000 Dr 20-May Accounts receivable a/c 108900 To Sales a/c 108900 20-May Cost of merchandise sold a/c Dr 70000 To Merchandise Inventory a/c 70000 21-May Accounts receivable a/c Dr 2300 To Cash a/c 2300 11 Dr 2300 21-May Accounts receivable a/c 2300 To Cash a/c Dr 42900 21-May Cash a/c 42900 To accounts receivable a/c 87120 87120 4950 21-May Merchandise inventory a/c Dr To accounts payable a/c 24-May Accounts payable a/c Dr To Merchandise inventory a/c 26-May Customer refunds payable a/c Dr 4950 7500 7500 To Cash a/c Dr 4800 26-May Merchandise inventory a/c 4800 To Estimated returns inventory a/c Dr 56000 28-May Sales salaries exp a/c 29000 Office salaries exp a/c To Cash a/c 85000 Dr 2400 29-May Store supplies a/c 2400 To Cash a/c Dr 77175 30-May Accounts receivable a/c To Sales a/c 77175 Dr 47000 30-May Cost of merchandise sold a/c To Merchandise inventory a/c 47000 30-May Cash a/c Dr 111200 Dr 7500 26-May Customer refunds payable a/c 7500 To Cash a/c Dr 4800 26-May Merchandise inventory a/c 4800 To Estimated returns inventory a/c Dr 56000 28-May Sales salaries exp a/c 29000 Office salaries exp a/c 85000 To Cash a/c Dr 2400 29-May Store supplies a/c 2400 To Cash a/c Dr 77175 30-May Accounts receivable a/c 77175 To Sales a/c Dr 47000 30-May Cost of merchandise sold a/c 47000 To Merchandise inventory a/c Dr 111200 30-May Cash a/c To accounts receivable a/c 111200 82170 30-May Accounts payable a/c To Cash a/c 82170 110 Cash 112 Accounts Receivable 115 Inventory 116 Estimated Returns Inventory 117 Prepaid Insurance 118 Store Supplies 123 Store Equipment 124 Accumulated Depreciation- Store Equipment 210 Accounts Payable 211 Salaries Payable 212 Customers Refunds Payable 310 Common Stock 311 Retained Earnings $ 83,600 233,900 624,400 28,000 16,800 11,400 569,500 $ 135,000 5,069,000 2,823,000 664,800 281,000 312 Dividends 410 Sales 510 Cost of Goods Sold 520 Sales Salaries Expense 521 Advertising Expense 522 Depreciation Expense 523 Store Supplies Expense 529 Miscellaneous Selling Expense 530 Office Salaries Expense 531 Rent Expense 532 Insurance Expense 539 Miscellaneous Administrative Expense 56,700 96,600 12,600 382.100 83,700 50,000 100,000 585,300 7,800 D E F Accounts Receivable 255,505 243,530 11975