dont worry about the first photo i just need help with the second photo

Credit Debit $ 10,500 43,500 200 67,500 4,200 133,000 Trinton Electronics Company Adjusted Trial Balance March 31, 2019 Cash Accounts Receivable Interest Receivable Merchandise Inventory Office Supplies Equipment Accumulated Depreciation - Equipment Accounts Payable Salaries Pavable Interest Payable Uneamed Revenue Notes Pavable Trinton, Capital Trinton. Withdrawals Sales Revenue Interest Revenue Cost of Goods Sold Salaries Expense (Selling) Rent Expense (Selling) Salaries Expense (Administrative) Utilities Expense (Administrative) Depreciation Expense (Administrative) Interest Expense Totals $ 38,930 14,300 3,700 1,400 15,200 46,000 32.820 1 30,000 355,400 200 L 33,500 17,200 5,200 12.000 1.450 1.700 $507.950 $507.950 ACC 121 (Spring 2020) Page 2 of 10 4. Washington Cycles started January with 7 bicycles that cost $53 each. On January 16, Washington bought 35 bicycles at $58 each. On January 31, Washington sold 18 bicycles for S110 (10 points) Requirements a. Calculate Washington Cycle's inventory cost and Cost of Goods assuming the company uses the specific identification costing method, assume that Washington sold 5 bicycles from the beginning inventory and 13 bicycles from January 16 purchase. b. Journalize in quality form the January 16 purchase of merchandise inventory on account and the January 31 sale of merchandise inventory on account. JOURNAL ACCOUNT DATE PR DEBIT CREDIT