Can you help me with these entries? I think I am doing some of these wrong.

Spring Company has the following opening account balances in its general ledger on January 1. All balances are normal balances Spring uses all typical accounts used by a merchandising business. Listed below are accounts with balances other than zero. Snow uses the perpetual inventory system, records all sales by the net method, records sales returns and allowances as they occur (does not estimate at time of sale), records purchases by the gross method, and applies the cost method to account for treasury stock. Balance, 1/1 Account # 101 112 113 114 115 120 121 125 130 157 158 201 301 305 306 Account Title Cash Accounts Receivable Allowance for bad debts Allowance for sales returns Notes Receivable-Short Term Merchandise Invento Estimated returns invento Office Supplies Prepaid Insurance Equipment Accumulated Depreciation Accounts Pavable Common Stock, $2 par, 25,000 shares authorized Retained earnings Accumulated Other Comprehensive Income 33,000 9,200 200 1,600 39,000 24,000 750 1,000 2,000 6,450 1,500 27,400 30,000 48,700 6,000