how to put this into t accounts. in an excel sheet such as the one down below that is colored

I need to use these pieces of information to put into a new journal entry and place them in t accounts like the excel spread sheet I posted.

This project will be completed in two parts. All answers should be submitted in the Excel template also attached to this module. Part 1 will contain a chart of accounts with opening account balances, list of business transactions, journaling all transactions into the general journal, and updating each account balance. Upon submission, your instructor will indicate which journal entries and/or T-Acct entries are incorrect. Part 2 will have you correct any mistakes and then complete the project. The remaining parts of the project will include preparing an adjusted trial balance, income statement, statement of retained earnings, balance sheet, closing entries, and post-closing trial balance. - Dec. 1st - Collected $850 from Franklin from a previous engagement in Oct. Dec. 2nd Paid $1,600 on Gusto's Inc. invoice from a previously recorded transaction with check #1301. Dec 3rd Paid December rent of $2,175 with check #1302. Dec 4th Completed additional work for Washington, sent invoice #Y77P for $1,500 due in 1 month. Dec. 5th - Paid employee from work previously expensed in Nov. with payment due Dec. 5th using check #1303. Dec. 8th - Purchased land on a note for $33,650 to be used for future construction of a new office building. Land and Notes payable will have account numbers of 150 and 240 , respectively Dec. 9th Paid $1,450 to cover all utilities for the month of Dec using check #1304. Dec. 10th - Completed $525 worth of work for a repeat customer who pays cash immediately upon completion. - Dec. 11th - Collected $875 from Washington from a previous engagement in Nov. Dec. 12th Our employee earned two weeks of pay amounting to $1,780, to be paid Dec. 23n *employee took vacation from Dec. 15th Dec. 31st. No pay will accrue* Dec. 15th - Leah Tyler, the owner, withdrew $3,350 for personal use using check #1305. Dec. 16th Completed a large job for Franklin for $12,000. Sent invoice #Y78P due Jan. 3 Dec. 22nd - Franklin paid $2,875 to pay off some of his balance due. Dec. 23rd - Paid our employee for the work expensed Dec. 12th. Dec 24th Dec. 31st Owner took off the rest of the year. Adjustments 1. The equipment was used for the third year. 2. Prepaid insurance was adjusted for Oct-Dec usage. 3. Unearned revenue was updated to show 3 months of work completed. 4. A final count of supplies showed $365 remaining. Part 1 instructions 1. Open the Excel attachment named "Student fill-in template" 2. Transfer the opening trial balance amounts to the T-Accts 3. Journal and post to the T-Accts the December and adjusting transactions 4. Total each T-Acct and provide the equation total at the top in the highlighted cells. Check Figure - The cash T-Acct final balance should be $19,670 \begin{tabular}{|r|l|} \hline 100 & Cash \\ \hline 110 & Accounts Receivable- \\ \hline 115 & Accounts Reccivable \\ \hline 120 & Supplies \\ \hline 130 & *Prepaid Insurance \\ \hline 140 & *Equipment \\ \hline 141 & Accumulated Deprec \\ \hline 200 & Accounts Payable-Gus \\ \hline 210 & Wages Payable \\ \hline 220 & *nearned Revenue \\ \hline 300 & Leah Tyler, Capital \\ \hline 302 & Leah Tyler, Drawing \\ \hline 400 & Revenue earned \\ \hline 500 & Salaries Expense \\ \hline 501 & Utilities Expense \\ \hline 502 & Supplies Expense \\ \hline 503 & Rent Expense \\ \hline 504 & Depreciation Expense \\ \hline 505 & Insurance Expense \\ \hline TOTAL & \end{tabular} - Notes 1 The Equipment was purchased Jan. 1 two years ago It has a useful life of 5 years 2 The prepaid insurance was purchased Oct. 1st It is a 6 month policy. No adjustments have been made. 3 The unearned revenue was prepaid by Roman Inc. on Oct. Ist and covers 6 months of work. No adjustments have been made. This project will be completed in two parts. All answers should be submitted in the Excel template also attached to this module. Part 1 will contain a chart of accounts with opening account balances, list of business transactions, journaling all transactions into the general journal, and updating each account balance. Upon submission, your instructor will indicate which journal entries and/or T-Acct entries are incorrect. Part 2 will have you correct any mistakes and then complete the project. The remaining parts of the project will include preparing an adjusted trial balance, income statement, statement of retained earnings, balance sheet, closing entries, and post-closing trial balance. - Dec. 1st - Collected $850 from Franklin from a previous engagement in Oct. Dec. 2nd Paid $1,600 on Gusto's Inc. invoice from a previously recorded transaction with check #1301. Dec 3rd Paid December rent of $2,175 with check #1302. Dec 4th Completed additional work for Washington, sent invoice #Y77P for $1,500 due in 1 month. Dec. 5th - Paid employee from work previously expensed in Nov. with payment due Dec. 5th using check #1303. Dec. 8th - Purchased land on a note for $33,650 to be used for future construction of a new office building. Land and Notes payable will have account numbers of 150 and 240 , respectively Dec. 9th Paid $1,450 to cover all utilities for the month of Dec using check #1304. Dec. 10th - Completed $525 worth of work for a repeat customer who pays cash immediately upon completion. - Dec. 11th - Collected $875 from Washington from a previous engagement in Nov. Dec. 12th Our employee earned two weeks of pay amounting to $1,780, to be paid Dec. 23n *employee took vacation from Dec. 15th Dec. 31st. No pay will accrue* Dec. 15th - Leah Tyler, the owner, withdrew $3,350 for personal use using check #1305. Dec. 16th Completed a large job for Franklin for $12,000. Sent invoice #Y78P due Jan. 3 Dec. 22nd - Franklin paid $2,875 to pay off some of his balance due. Dec. 23rd - Paid our employee for the work expensed Dec. 12th. Dec 24th Dec. 31st Owner took off the rest of the year. Adjustments 1. The equipment was used for the third year. 2. Prepaid insurance was adjusted for Oct-Dec usage. 3. Unearned revenue was updated to show 3 months of work completed. 4. A final count of supplies showed $365 remaining. Part 1 instructions 1. Open the Excel attachment named "Student fill-in template" 2. Transfer the opening trial balance amounts to the T-Accts 3. Journal and post to the T-Accts the December and adjusting transactions 4. Total each T-Acct and provide the equation total at the top in the highlighted cells. Check Figure - The cash T-Acct final balance should be $19,670 \begin{tabular}{|r|l|} \hline 100 & Cash \\ \hline 110 & Accounts Receivable- \\ \hline 115 & Accounts Reccivable \\ \hline 120 & Supplies \\ \hline 130 & *Prepaid Insurance \\ \hline 140 & *Equipment \\ \hline 141 & Accumulated Deprec \\ \hline 200 & Accounts Payable-Gus \\ \hline 210 & Wages Payable \\ \hline 220 & *nearned Revenue \\ \hline 300 & Leah Tyler, Capital \\ \hline 302 & Leah Tyler, Drawing \\ \hline 400 & Revenue earned \\ \hline 500 & Salaries Expense \\ \hline 501 & Utilities Expense \\ \hline 502 & Supplies Expense \\ \hline 503 & Rent Expense \\ \hline 504 & Depreciation Expense \\ \hline 505 & Insurance Expense \\ \hline TOTAL & \end{tabular} - Notes 1 The Equipment was purchased Jan. 1 two years ago It has a useful life of 5 years 2 The prepaid insurance was purchased Oct. 1st It is a 6 month policy. No adjustments have been made. 3 The unearned revenue was prepaid by Roman Inc. on Oct. Ist and covers 6 months of work. No adjustments have been made