Create a chart of accounts that is seperated by units of $10.$ Group the asses and liablities into current and non$-$current. Group the expenses into COGS, selling expenses should include all expenses explicity associated with selling including sales people, store, delivery, and advert. Then create sub groups for the contra accounts and sales taxes let me know what the class of each account is$.$

Then create a balence sheet with the opening balences.