Can you help me post this beggining balances and transactions into T accounts

Account Balances as of December 31

Debit Balance

Credit Balance

100000

Bank Account

$276,350

101000

Alternate Bank Account

110100

Accounts Receivable (Direct Posting Account)

113,550

110150

Allowance for Bad Debts

2,500

110200

Interest Receivable

200400

Inventory-Production Supplies

200500

Inventory-Suspense (Heaven)

200600

Inventory-Operating Supplies

950

200900

Inventory-Raw Materials (Direct Post)

35,000

200910

Inventory-Finished Goods (Direct Post)

265,900

200920

Inventory-Trading Goods (Direct Post)

68,450

200930

Inventory-Semi-finished Goods (Direct Post)

210000

Prepaid Insurance

4,000

211000

Prepaid Supplies

212000

Prepaid Advertising

1,300

215000

Prepaid Rent

5,500

216000

Deposits on Purchases

220000

Notes Receivable

220050

Fixed Assets

220060

Accumulated Depreciation - Fixed Assets

220110

Land (Direct Post)

425,000

220210

Production Machinery, Equip & Fixtures(Dir.Post)

1,350,000

220310

Accumulated Depreciation-Machinery (Direct Post)

244,000

220400

Office Furniture

220500

Accumulated Depreciation-Office Furniture

220600

Office Equipment and Computers

220700

Accumulated Depreciation - Office Equipment

220800

Vehicles

220900

Accumulated Depreciation-Vehicles

221100

Intangible Assets

221200

Accumulated Amortization - Intangible Assets

221300

Buildings

221400

Accumulated Depreciation - Buildings

300100

Payables-Income Taxes

300200

Accounts Payable (Direct Posting Account)

47,900

300300

Payables-Interest

300400

Payables-Short-Term Notes

300500

Payables-Long-Term Notes

300600

Payables-Commissions

300700

Payables-Salaries and Wages

125,000

300800

Accrued Expenses

1,355

310000

Goods Receipt / Invoice Receipt Account

320000

Accrued Tax Output

3,398

321000

Accrued Tax- Input

322000

Unearned Revenues

329000

Common Stock

1,000,000

329100

Additional Paid-in-Capital

330010

Retained Earnings (Direct Posting)

121,847

600000

Sales Revenue

610000

Sales Discount

620000

Miscellaneous Revenue

630000

Revenue Deductions

640000

Gain or Loss on Sale of Assets

650000

Customer Service Revenue

650100

Customer Service Revenue Settlement

700000

Labor

720000

Raw Material Consumption Expense

720100

Finished Product Consumption Expense

720200

Trading Good Consumption Expense

720300

Semi-Finished Consumption Expense

740000

Supplies Expense

740100

Telephone and Internet Expense

740200

Legal and Professional Expense

740300

Rent Expense

740400

Insurance Expense

740500

Payroll Expense-Office

740600

Payroll Expense-Administrative

740700

Sales Expense

740800

Tax Expense - Property

740900

Tax Expense- Income

741000

Miscellaneous Expense

741100

Warranty Expense

741200

Bad Debt Expense

741300

Information Technology Expense Account

741400

Production Order Variance Expense Account

741500

Utilities (electricity & phone)

741600

Manufacturing Output settlement

741700

Manufacturing Output Settlement Variance

741800

Depreciation Expense

741900

Advertising Expense

742000

Vendor Discounts Missed

742100

Shipping Expense

760000

Purchase Price Difference

760100

Production Variance

770000

Research and Development

780000

Cost of Goods Sold

3-Jan	1	1	300700	Payables-Salaries and Wages		125,000
			100000		Cash		125,000
				to record payment of December payroll
5-Jan	2	2		Accrued Utilties Expenses		988
					Cash		988
				to record payment of December Utilities
6-Jan	3	3		Cash		17,750
					Accounts Recievable		17,750
				to record payment received from Norwest Bikes
6-Jan	4	4		Accounts Receivable		24,000
					Sales		24,000
				Cost of goods sold		16,150
					Merchandise Inventory		16,150
				to record order from Windy City bikes and CGS
6-Jan	5	5		Merchandise Inventory		59,465
				Raw Material Inventory		38,250
					Accounts Payable		97,715
				Shipping Cost		770
					Bank		770
				to record safety product inventory, Raw Material. Shp
7-Jan	6	6		Advertising Expenses
					Prepaid Advertising
				to record payment of prepaid advertising
9-Jan	7	7		Operating Supplies Expenses		700
					Accounts Payable		700
				to record payement of office supplies
10-Jan	8			Cash		23,520
				Discount Allowed		480
					Accounts Receivable		24,000
				to record payment from Windy City for previous order
11-Jan	9			No Entry
				Ordered materials from Space Bike composites
12-Jan	10			Accounts Payable		97,715
					Cash		97,715
				to record payment to Dallas Bikes for inv. order
13-Jan	11			Production Machinery Equipment		9,995
				Installation Charges		1,500
					Cash		2,500
					Accounts Payable		8,995
				to record purchase of inventory upgrades
17-Jan	12			Accounts Payable		18,510
					Cash		18,510
				to record payment to Lighbulb Accessory kits
17-Jan	13			Accounts Recievable - Rocky		135,650
					Sales		135,650
				Cost of goods sold		82,550
17-Jan	14				Merchandise Inventory		82,550
				to record purchse from Rocky Mountain Bikes
				Merchandise Inventory		100,050
					Accounts Payable - Space		100,050
				to record payment to space bike for raw materials
17-Jan	15			Bad Debts		2,250
					Accounts Recieivable		2,250
				to record bad debts from bunk'ys emp. bankrupcy
18-Jan	16			Cash		91,410
					Accounts Receivable		91,410
				to record payment from silicon valley bikes
19-Jan	17			Accounts Payable		700
					Cash		700
				to record payment for office supplies from staples
19-Jan	18			Accounts Receivable
					Sales
					Sales Tax Payable
				Cost of goods sold
					Merchandise Inventory
				to record payment from Socal bikes
24-Jan	19			Accounts Receivable		28,550
					Sales		28,550
				Cost of goods sold		17,892
					Merchandise Inventory		17,892
				to record payment from BeanTown Bikes
25-Jan	20			Prepaid Advertising Expense		18,000
					Bank		18,000
				to record payment to Times for prepaid advertsing
26-Jan	21			Bank		28,550
					Accounts Receivable		28,550
				to record purchase from Beantown for bike purchase
27-Jan	22			No Entry
				country approved plans for new warehouse
27-Jan	23
				Accounts Payable		31,565
					Cash		31,565
				to record payment for aluminum products
27-Jan	24			Accounts Receivable		340,805
					Sales		340,805
				Cost of goods sold		234,680
					Merchandise Inventory		234,680
				to record order from Big Apple Bikes
31-Jan	25			Sales Tax Payable		3,398
					Cash		3,398
				to record payment of sales taxes
31-Jan	26			Office Rent		5,500
					Cash		5,500
				to record payment of rent
31-Jan	27			No entry
				big apple truck arrived at GBI warehouse
31-Jan	28			Accounts Payable		8,995
					Bank		8,995
				to record amount to for bar code system

2,546,000

1,546,000