How can I finish this balance sheet?

The following trial balance pertains to Cal's Grocery as of January 1, Beginning Balances $30,000 4,800 58,000 4,800 51,000 37,000 Account Title Cash Accounts receivable Merchandise inventory Accounts payable Common stock Retained earnings The following events occurred in 2014. Assume that Cal's uses the periodic inventory method 1. Purchased land for $9,800 cash. 2. Purchased merchandise on account for $104,000, terms 3/10, n/45 3. Paid freight of $1,400 cash on merchandise purchased FOB shipping point. 4. Returned $4,400 of defective merchandise purchased in Event 2. 5. Sold merchandise for $94,000 cash. 6. Sold merchandise on account for $102,000, terms 1/10, n/30. 7. Paid cash within the discount period on accounts payable due on merchandise purchased in Event 2. 8. Paid $12,400 cash for selling expenses 9. Collected $58,000 of the accounts receivable from Event 6 within the discount period 10. Collected $44,000 of the accounts receivable but not within the discount period. 11. Paid $7,200 of other operating expenses 12. A physical count indicated that $48,400 of inventory was on hand at the end of the accounting period. Required a. Record the preceding transactions in a horizontal statements model. In the Cash Flows column, use OA to designate operating activity, IA for investing activity, FA for financing activity, NC for net change in cash and NA to indicate accounts not affected by the event. The beginning balances have been recorded as an example. (Enter any decreases to account balances and cash outflows with a minus sign.)