help me fill in the blanks!

The trial balance for Cookie Creations as on December 31, 2018 is as follows: COOKIE CREATIONS Post-Closing Trial Balance December 31, 2018 Account Debit Credit Cash $1,180 Accounts Receivable 875 Supplies 350 Prepaid Insurance 1,210 1,200 Equipment Accumulated Depreciation-Equipment Accounts Payable $40 75 Salaries and Wages Payable 56 300 Unearned Service Revenue Interest Payable Notes Payable 15 2,000 Common Stock 800 Retained Earnings 1,529 $4,815 $4,815 In the end, Natalie decides to use the perpetual inventory system. The following transactions happen during the month of January Jan. 4 6 7 8 12 14 14 17 Bought five deluxe mixers on account from Kzinski Supply Co. for $2,875, FOB shipping point terms n/30. Paid $100 freight on the January 4 purchase. Returned one of the mixers to Kzinski because it was damaged during shipping. Kzinski issues Cookie Creations credit for the cost of mixer plus $20 for the cost of freight that was paid on January 6 for one mixer. Collected $375 of the accounts receivable from December 2018. Three deluxe mixers are sold on account for $3,450, FOB destination, terms n/30. (Cost of goods sold is $595 per mixer.) Paid the $75 of delivery charges for the three mixers that were sold on January 12. Bought four deluxe mixers on account from Kzinski Supply Co. for $2,300, FOB shipping point, terms n/30. Natalie is concerned that there is not enough cash available to pay for all of the mixers purchased. She invests an additional $1,000 cash in Cookie Creations in exchange for common stock. Paid $80 freight on the January 14 purchase. Sold two deluxe mixers for $2,300 cash. (Cost of goods sold is $595 per mixer.) Natalie issued a check to her assistant for all the help the assistant has given her during the month. Her assistant worked 20 hours in January and is also paid the $56 owed at December 31, 2018. (Natalie's assistant earns $8 an hour.) Collected the amounts due from customers for the January 12 transaction. Paid a $145 utility bill ($75 for the December 2018 accounts payable and $70 for the month of January). Paid Kzinski all amounts due. Cash dividends of $750 are paid. 18 20 28 28 30 31 31 Prepare the January 2019 transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Record entries in the order displayed in the problem statement.) Date Account Titles and Explanation Debit Credit | (To record sales revenue) (To record cost of goods sold) (To record delivery charges paid) (To record purchases made) . | + + (To record sales revenue) (To record cost of goods sold) (To record salaries and wages paid) (To record amount collected from customers) + (To record payment made to creditor) (To record dividend) Cash Date Explanation Ref. Debit Credit Balance Balance J1 J1 J1 21 : J1 : 01 01 31 J1 J1 J1 Date Explanation Ref. Debit Credit Balance Balance J1 . 11 11 Inventory Date Explanation Ref. Debit Credit Balance 31 J1 . J1 J1 J1 + J1 . J1 Supplies Date Explanation Ref. Debit Credit Balance Balance Prepaid Insurance Date Explanation Ref. Debit Credit Balance Balance Equipment Date Explanation Ref. Debit Credit Balance Balance Accumulated Depreciation- Equipment Date Explanation Debit Credit Balance Balance Accounts Payable Date Explanation Ref. Debit Credit Balance Balance J1 J1 J1 J1 J1 Salaries and Wages Payable Date Explanation Ref. Debit Credit Balance Balance J1 Unearned Service Revenue Date Explanation Ref. Debit Credit Balance Balance Interest Payable Date Explanation Ref. Debit Credit Balance Balance Notes Payable Date Explanation Ref. Debit Credit Balance Balance Common Stock Date Explanation Ref. Debit Credit Balance Balance 21 Retained Earnings Date Explanation Ref. Debit Credit Balance Balance Dividends Date Explanation Ref. Debit Credit Balance J1 Sales Revenue Date Explanation Ref. Debit Credit Balance 31 J1 Cost of Goods Sold Date Explanation Debit Credit Balance J1 J1 Salaries and Wages Expense Date Explanation Ref. Debit Credit Balance J1 Utilities Expense Date Explanation Ref. Debit Credit Balance J1 Freight-Out Date Explanation Ref. Debit Credit Balance J1 List of Accounts Cookie Creations Trial Balance Debit Credit Totals $ List of Accounts As of January 31, the following adjusting entry data are available. 1. 2. 3. 4. A count of baking supplies reveals that none were used in January Another month's worth of depreciation needs to be recorded on the $1,200 of baking equipment bought in November (Recall that the baking equipment has a useful life of 5 years or 60 months and no salvage value.) An additional month's worth of interest on her grandmother's $2,000 loan needs to be accrued. (The interest rate is 6%.) During the month, $110 of insurance has expired. An analysis of the unearned service revenue account reveals that Natalie has not had time to teach any of these lessons this month because she has been so busy selling mixers. As a result, there is no change to the unearned service revenue account. Natalie hopes to complete the remaining lessons in February. An inventory count of mixers at the end of January reveals that Natalie has three mixers remaining, 5. 6. No. Date Account Titles and Explanation Debit Credit 1. 2. 3. 0 4. 5. 6. : Post the adjusting journal entries required. Cash Date Explanation Jan. 1 Balance Ref. Debit Credit Balance 1,180 6 J1 100 1,080 8 J1 375 1.455 14 J1 75 1,380 17 J1 1,000 2,380 18 J1 80 2.300 20 J1 2,300 4,600 28 J1 216 4,384 28 J1 3,450 7,834 30 J1 145 7,689 31 J1 4,580 3,109 31 J1 750 2,359 Accounts Receivable Date Explanation Jan. 1 Balance Ref. Debit Credit Balance 875 J1 8 375 500 12 J1 3,450 3.950 28 J1 3.450 500 Inventory Date Jan. 4 Explanation Ref. Debit Credit Balance 31 2,875 2.875 6 J1 100 2.975 7 595 2,380 J1 31 12 1,785 595 14 J1 2,300 2,895 J1 80 2.975 18 20 01 1.190 1.785 Supplies Ref. Debit Credit Balance Date Explanation Jan. 1 Balance 350 Prepaid Insurance Date Explanation Jan. 1 Balance Ref. Debit Credit Balance 1,210 Adjusting J2 Ref. Debit Credit Balance Equipment Date Explanation Jan. 1 Balance Accumulated Depreciation- Equipment Date Explanation 1,200 Ref. Debit Credit Balance Jan. 1 Balance 40 Adjusting J2 Accounts Payable Date Explanation Jan. 1 Balance Ref. Debit Credit Balance 75 4 J1 2,875 2,950 7 J1 595 2.355 14 J1 2,300 4,655 30 J1 75 4.580 31 J1 4.580 0 Ref. Debit Credit Balance 56 Salaries and Wages Payable Date Explanation Jan. 1 Balance 28 Unearned Service Revenue Date Explanation Jan. 1 Balance 31 56 0 Ref. Debit Credit Balance 300 Interest Payable Date Explanation Jan. 1 Balance Ref. Debit Credit Balance 15 Adjusting J2 Ref. Debit Credit Balance 2,000 Notes Payable Date Explanation Jan. 1 Balance Common Stock Date Explanation Jan. 1 Balance 17 Ref. Debit Credit Balance 800 J1 1,000 1.800 Ref. Debit Credit Balance Retained Earnings Date Explanation Jan. 1 Balance Dividends Date Explanation 1,529 Ref. Debit Credit Balance Jan. 31 J1 750 750 Ref. Debit Credit Balance J1 3.450 3,450 Sales Revenue Date Explanation Jan. 12 20 Cost of Goods Sold Date Explanation 31 2,300 5,750 Ref. Debit Credit Balance Jan. 12 1,785 1,785 J1 J1 1,190 2,975 20 Salaries and Wages Expense Date Explanation Debit Credit Balance Ref. J1 Jan. 28 160 160 Utilities Expense Date Explanation Ref. Debit Credit Balance Jan. 30 J1 70 70 Depreciation Expense Date Explanation Ref. Debit Credit Balance Adjusting J2 Insurance Expense Date Explanation Ref. Debit Credit Balance Adjusting J2 Debit Credit Balance Freight-Out Date Explanation Jan. 14 Interest Expense Date Explanation Ref. 31 75 75 Ref. Debit Credit Balance Adjusting J2 List of Accounts Cookie Creations Adjusted Trial Balance Debit Credit $ $ Totals List of Accounts