Can you help me with the last part, please? show me how to step by step. Thank you

\begin{tabular}{lcc} & WallacesLedgerBalance & Agreed-UponValuation \\ \hline Accounts Receivable & $18,470 & $17,510 \\ Allowance for Doubtful Accounts & 1,130 & 1,420 \\ Equipment & 83,500 & 54,650 \\ Accumulated Depreciation & 29,900 & \\ Accounts Payable & 14,810 & 14,810 \\ Notes Payable (current) & 36,170 & 36,170 \end{tabular} explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered. in order of liquidity. "Less", "Add", or colons (:) will automatically appear if required. Enter all amounts as positive numbers. decimal places