I already did part one, i need help on part Two. here is the spreadsheet and the descriptions on what happened on part one of all 32 entries. help on the part two

B A Current Assets Account # Cash 10000 Accounts Receivable 11000 Inventory - Ballons 12000 Inventory - Helium 12100 Supplies 13100 Shipping Supplies 13200 Prepaid Rent 18000 Prepaid Insurance 18100 Prepaid Advertising 18200 Stockholders Equity Common Stock Retained Earnings Account # 39003 39005 Dividends 39007 Revenue Account # Sales 40000 Expenses Account # Cost of Goods Sold 50000 Legal 60100 Supplies 60150 Long Term Assets Computer Equipment Account # Shipping Supplies 60200 15000 Insurance 60300 Delivery Van Accumulated Depreciation - Computer Equipment Accumulated Depreciation - Delivery Van 17000 15100 17100 Wages 60350 Gasoline 60400 Advertising and Promotion 60500 Utility 60550 Rent 60600 Current Liabilities Account # Depreciation 60650 Accounts Payable 20000 Interest 60700 Note Payable - Wells Fargo Bank 21100 Bank Service Fee 60750 Note Payable Office Mart 21200 Wages Payable 23100 Interest Payable 23200 Sales Tax Payable 23300 Utility Payable Long-Term Liabilities 23400 Account # Mortage Payable Notes Payable 27000 27100