Hello, can I please get assistance with the following question? I have attached 2 screenshots for references. Thank you.

CHART OF ACCOUNTS Radford Inc. General Ledger ASSETS 110 Cash 121 Accounts Receivable 125 Notes Receivable 126 Interest Receivable 131 Materials 141 Work in Process-Refining Department 142 Work in Process-Sifting Department 143 Work in Process-Packing Department 151 Factory Overhead-Refining Department 152 Factory Overhead-Sifting Department 153 Factory Overhead-Packing Department 181 Finished Goods 171 Supplies 172 Prepaid Insurance 173 Prepaid Expenses 181 Land 181 Factory 192 Accumulated Depreciation-Factory REVENUE 410 Sales 610 Interest Revenue EXPENSES 510 Cost of Goods Sold 520 Wages Expense 531 Selling Expenses 532 Insurance Expense 533 Utilities Expense 534 Supplies Expense 540 Administrative Expenses 561 Depreciation Expense-Factory 590 Miscellaneous Expense 710 Interest Expense LIABILITIES 210 Accounts Payable 221 Utilities Payable 231 Notes Payable 236 Interest Payable 251 Wages Payable EQUITY 311 Common Stock 340 Retained Earnings 351 Dividends 390 Income Summary a line befween joumal entries. CNOW joumals will automatically indent a credit entry when a credit amount is entered. line between joumal entries. CNOW joumals will automatically indent a credit entry when a credit amount is entered. skip a line between joumal entries. CNOW joumals will automatically indent a credit entry when a credit amount is entered. joumal entries. CNOW joumals will automatically indent a credit entry when a credit amount is entered. \begin{tabular}{|l|l|l|l|l|} \hline & JOURNAL & AAGE 10 \\ \hline DATE & DESCRIPTION & POST. REF. & DERIT & CREDIT \\ \hline & ASSETS & LIABIUTIES & EQUITY \\ \hline \end{tabular} CHART OF ACCOUNTS Radford Inc. General Ledger ASSETS 110 Cash 121 Accounts Receivable 125 Notes Receivable 126 Interest Receivable 131 Materials 141 Work in Process-Refining Department 142 Work in Process-Sifting Department 143 Work in Process-Packing Department 151 Factory Overhead-Refining Department 152 Factory Overhead-Sifting Department 153 Factory Overhead-Packing Department 181 Finished Goods 171 Supplies 172 Prepaid Insurance 173 Prepaid Expenses 181 Land 181 Factory 192 Accumulated Depreciation-Factory REVENUE 410 Sales 610 Interest Revenue EXPENSES 510 Cost of Goods Sold 520 Wages Expense 531 Selling Expenses 532 Insurance Expense 533 Utilities Expense 534 Supplies Expense 540 Administrative Expenses 561 Depreciation Expense-Factory 590 Miscellaneous Expense 710 Interest Expense LIABILITIES 210 Accounts Payable 221 Utilities Payable 231 Notes Payable 236 Interest Payable 251 Wages Payable EQUITY 311 Common Stock 340 Retained Earnings 351 Dividends 390 Income Summary a line befween joumal entries. CNOW joumals will automatically indent a credit entry when a credit amount is entered. line between joumal entries. CNOW joumals will automatically indent a credit entry when a credit amount is entered. skip a line between joumal entries. CNOW joumals will automatically indent a credit entry when a credit amount is entered. joumal entries. CNOW joumals will automatically indent a credit entry when a credit amount is entered. \begin{tabular}{|l|l|l|l|l|} \hline & JOURNAL & AAGE 10 \\ \hline DATE & DESCRIPTION & POST. REF. & DERIT & CREDIT \\ \hline & ASSETS & LIABIUTIES & EQUITY \\ \hline \end{tabular}