How would i label this i got it wrong on my homework and just want to know how to correctly label them under assets, liabilities, and owners equity.

Jan 3. Issued a check to establish a petty cash fund of 4500 Dr Petty Cash 4500 Cr Cash 4500

26 Feb. Replenished the petty cash fund, based on the following summary of petty cash receipts: office supplies, $1,680; miscellaneous selling expense, $570; miscellaneous administrative expense, $880. Dr Office Supplies Expense 1680 Dr Miscellaneous Expense 570 Dr Miscellaneous Administrative Expense 880 Cr Cash 3130

Apr 14 Purchased $31,300 of merchandise on account, terms 1/10, n/30. The perpetual inventory system is used to account for inventory. Dr Merchandise Inventory 31300 Cr Accounts Payable 31300

May 13. Paid the invoice of April 5 after the discount period had passed Dr Accounts Payable 31300 Cr Cash 31300

17. Received cash from daily cash sales for $21,200. The amount indicated by the cash register was $21,240. Dr Cash 21200 Dr Over/Short 40 Cr Sales 21240

Jun 2.Received a 60-day, 8% note for $180,000 on the Ryanair account. Dr Notes Receivable 180,000 Cr Accounts Receivable 180,000

Aug 1 Received amount owed on June 2 note, plus interest at the maturity date. Assume a 360-day year.

Dr Cash 182400 Cr Notes Receivable 180,000 Cr Interest Revenue 2400 24 Received $7,600 on the Finley account and wrote off the remainder owed on a $9,000 accounts receivable balance. (The allowance method is used in accounting for uncollectible receivables.) Dr Cash 7600 Cr Accounts Receivable 7600

For the write-off, it would depend on which method you are supposed to use. For the direct method, it would be: Dr Bad Debt Expense 1400 Cr Accounts Receivable 1400 Using the allowance method, it would be: Dr Allowance for Doubtful Accounts 1400 Cr Accounts Receivable 1400

15. Reinstated the Finley account written off on August 24 and received $1,400 cash in full payment. (Record as two entries.) Dr Cash 1400 Cr Accounts Receivable 1400

sept 15 Purchased land by issuing a $670,000, 90-day note to Zahorik Co., which discounted it at 9%. Assume a 360-day year. Dr Land 685075 Dr Discount on Notes Payable 15,075 (670,000 x 9% x 90/360) Cr Notes Payable 670,000

oct 17.Sold office equipment in exchange for $135,000 cash plus receipt of a $100,000, 90-day, 9% note. The equipment had a cost of $320,000 and accumulated depreciation of $64,000 as of October 17. Dr Cash 135,000 Dr Notes Receivable 100,000 Dr Accumulated Depreciation 64,000 Dr Loss on Sale 21,000 Cr Office Equipment 32,0000