can you explain how they got the answer for this

WORKSHEET EXAMPLE-Fall 2023 The following information was taken from Dodgers Co's general ledger at 12/31/23. The balances are before any adjustments/corrections have been made. Each account has a normal balance, and all accounts have been listed. Accounts Payable ADJUSTMENTS/CORRECTIONS: 1) Accounts Receivable 600 Cash 50 Accounts Payable 380 2) COGS 3,500 Inventory 400 Accounts Receivable 800 700 Purchases 3,800 Purchases Adjustment 500 Accumulated Depreciation 600 Freight-IN 600 Bond Payable 2,000 Cash 500 3) Depreciation Expense 85 Common Stock 300 Accumulated Depreciation 95 85 COGS 0 Depreciation Expense 300 4) Dividends 55 Dividends 800 Common Stock 55 Equipment 3,100 Freight-IN 600 5) Equipment 250 Gain on Sale 500 Cash 150 Interest Expense 700 Purchases Adjustment 200 Interest Payable 200 Inventory 2,500 6) Interest Expense Premium-BP 400 Premium-Bond Payable 25 22 75 Purchases 3,800 Interest Payable 100 Purchases Adjustments 300 Rent Revenue 900 7) Sales 125 Retained Earnings 1,900 Gain on Sale 95 Sales 5,000 Sales Adjustments 600 8) Unearned Revene 135 Unearned Rent Revenue 1,100 Rent Revenue 135 27,600 TOTALS 5.900 5,500