Hey, could someone post these numbers into a general ledger, and then a post-closing trial balance??

which part is not fully visible ?

AS A6 INFORMATION FOR ADJUSTING ENTRIES ADJUSTMEN ADJUSTMENT DESCRIPTION T NO. A1 Accrue one month's interest on the note receivable. A2 Accrue one month's interest on the $6,000.00 short-term note payable. A3 Record January depreciation for plant and equipment assets. Building, furniture and fixtures, and office equipment assets are depreciated using the straight-line method. The van purchased in January will be depreciated using the units-of- activity method, assuming a 50,000-mile life and no salvage value. The van was driven 200 miles in January. A4 Counted the office and grooming supplies on hand and determined that $150.00 of office supplies and $50.00 of grooming supplies remain at month end. One month of insurance has expired. One month of the WSVL radio advertisements have aired during January. A7 Bad debt expense is estimated to be '/20/0 0.005) of net credit sales for the month. Round up to the next whole dollar. (Use January gmss sales on account before sales taxes - less January sales returns and allowances and less January sales discounts as the basis.) Record four weeks of Unearned Day-Care Fees for 14 dogs as earned in January A9 Adjust day-care fees received for the week of January 30-February 3. Three days will be earned in February A10 Employer's Payroll Tax Expense is $2,345.37. Record employer's FICA as the same as employee FICA withholdings for the month. Determine FUTA and SUTA liabilities using percentages of total salary and wages as per instructions above. If directed by your instructor, after preparing financial statements and reports, record and post the closing entries, and prepare a post-closing trial balance. Check Figure: Cash (account no. 102) balance on January 31 should be $10,317.80. A8 1,220.61 6,500.00 519.56 Employee Federal Tax Payable FICA Tax Payable 2,567.92 FUTA Tax Payable 376.63 SUTA Tax Payable 684.78 Unearned Day Care Fees 6,900.00 Insurance Payable 295.00 Notes Payable-Long Term 24,806.68 Lucy Roark, Capital 91,601.99 Lucy Roark, Drawing Sales 8,835.91 Grooming & Day Care Fees 18,960.00 Interest Revenue 15.00 Sales Discounts Sales Returns Cost of Goods Sold Freight Expense Purchases Discounts 26.90 Advertising Expense Bad Debt Expense Cash Over/Short Charitable Expense Depreciation Expense Grooming & Care Supplies Expense Insurance Expense Maint. & Cleaning Expense Office Supplies Expense Payroll Tax Expense Postage Expense Salaries Expense Wages Expense Telephone Expense Utilities Expense Interest Expense 51.76 176.90 3,607.09 112.50 317.00 29.00 1.50 49.00 453.97 220.00 133.33 557.65 146.14 2.345.37 222.40 6,800.00 10,319.50 63.50 336.14 230.50 S188,723.69 s Totals 188,723.69 Adjusted Trial Balance - Lucy's Doggie Care Account Debit Credi 1 Cash S10,317.80 Petty Cash 250.00 Payroll Checking 100.00 Accounts Receivable 3.294.82 Allowance for Doubtful Accounts S329.00 Notes Receivable 2,000.00 Inventory 3,364.15 Grooming & Care Supplies 50.00 Office Supplies 150.00 Interest Receivable 15.00 Prepaid Insurance 1.466.67 Prepaid Advertising 442.00 Land 23,000.00 Building 77,000.00 Accumulated Depr.-Bldg. 15,200.00 Furniture & Fixtures 9,000.00 Accumulated Depr.-Fur & Fixtures 3.871.67 Office Equipment 7,400.00 Accumulated Depr.-Office Equip. 3,223.50 Vehicle 16,200.00 Accumulated Depr.- Vehicle 64.80 Accounts Payable 3.173.74 Interest Payable 50.00 Notes Payable-Current 6,000.00 Sales Tax Payable 519.56 Employee Federal Tax Payable 1.220.61 FICA Tax Payable 2.567.92 FUTA Tax Payable 376.63 SUTA Tax Payable 684.78 Unearned Day Care Fees 6.900.00 Insurance Payable 295.00 Notes Payable-Long Term 24,806.68 Lucy Roark, Capital 91.601.99 Lucy Roark, Drawing 6,500.00 Sales AS A6 INFORMATION FOR ADJUSTING ENTRIES ADJUSTMEN ADJUSTMENT DESCRIPTION T NO. A1 Accrue one month's interest on the note receivable. A2 Accrue one month's interest on the $6,000.00 short-term note payable. A3 Record January depreciation for plant and equipment assets. Building, furniture and fixtures, and office equipment assets are depreciated using the straight-line method. The van purchased in January will be depreciated using the units-of- activity method, assuming a 50,000-mile life and no salvage value. The van was driven 200 miles in January. A4 Counted the office and grooming supplies on hand and determined that $150.00 of office supplies and $50.00 of grooming supplies remain at month end. One month of insurance has expired. One month of the WSVL radio advertisements have aired during January. A7 Bad debt expense is estimated to be '/20/0 0.005) of net credit sales for the month. Round up to the next whole dollar. (Use January gmss sales on account before sales taxes - less January sales returns and allowances and less January sales discounts as the basis.) Record four weeks of Unearned Day-Care Fees for 14 dogs as earned in January A9 Adjust day-care fees received for the week of January 30-February 3. Three days will be earned in February A10 Employer's Payroll Tax Expense is $2,345.37. Record employer's FICA as the same as employee FICA withholdings for the month. Determine FUTA and SUTA liabilities using percentages of total salary and wages as per instructions above. If directed by your instructor, after preparing financial statements and reports, record and post the closing entries, and prepare a post-closing trial balance. Check Figure: Cash (account no. 102) balance on January 31 should be $10,317.80. A8 1,220.61 6,500.00 519.56 Employee Federal Tax Payable FICA Tax Payable 2,567.92 FUTA Tax Payable 376.63 SUTA Tax Payable 684.78 Unearned Day Care Fees 6,900.00 Insurance Payable 295.00 Notes Payable-Long Term 24,806.68 Lucy Roark, Capital 91,601.99 Lucy Roark, Drawing Sales 8,835.91 Grooming & Day Care Fees 18,960.00 Interest Revenue 15.00 Sales Discounts Sales Returns Cost of Goods Sold Freight Expense Purchases Discounts 26.90 Advertising Expense Bad Debt Expense Cash Over/Short Charitable Expense Depreciation Expense Grooming & Care Supplies Expense Insurance Expense Maint. & Cleaning Expense Office Supplies Expense Payroll Tax Expense Postage Expense Salaries Expense Wages Expense Telephone Expense Utilities Expense Interest Expense 51.76 176.90 3,607.09 112.50 317.00 29.00 1.50 49.00 453.97 220.00 133.33 557.65 146.14 2.345.37 222.40 6,800.00 10,319.50 63.50 336.14 230.50 S188,723.69 s Totals 188,723.69 Adjusted Trial Balance - Lucy's Doggie Care Account Debit Credi 1 Cash S10,317.80 Petty Cash 250.00 Payroll Checking 100.00 Accounts Receivable 3.294.82 Allowance for Doubtful Accounts S329.00 Notes Receivable 2,000.00 Inventory 3,364.15 Grooming & Care Supplies 50.00 Office Supplies 150.00 Interest Receivable 15.00 Prepaid Insurance 1.466.67 Prepaid Advertising 442.00 Land 23,000.00 Building 77,000.00 Accumulated Depr.-Bldg. 15,200.00 Furniture & Fixtures 9,000.00 Accumulated Depr.-Fur & Fixtures 3.871.67 Office Equipment 7,400.00 Accumulated Depr.-Office Equip. 3,223.50 Vehicle 16,200.00 Accumulated Depr.- Vehicle 64.80 Accounts Payable 3.173.74 Interest Payable 50.00 Notes Payable-Current 6,000.00 Sales Tax Payable 519.56 Employee Federal Tax Payable 1.220.61 FICA Tax Payable 2.567.92 FUTA Tax Payable 376.63 SUTA Tax Payable 684.78 Unearned Day Care Fees 6.900.00 Insurance Payable 295.00 Notes Payable-Long Term 24,806.68 Lucy Roark, Capital 91.601.99 Lucy Roark, Drawing 6,500.00 Sales