I am having trouble with this balance sheet i need to make. Can someone help me sort the general ledger in the TrialBal sheet into the correct categories for a balance sheet?

Financial Statements Project You are required to prepare the following financial statements using Excel. USE EXCEL EFFICIENTLY AND EFFECTIVELY TO COMPLETE THIS PROJECT (cell references, formulas, etc.). (1) Using the data for Spring, Inc. provided in the sheet labeled "Trial Balance" prepare: Balance Sheet - comparative, classified in proper format for fiscal years 2012 and 2013. Income Statement - multiple-step for fiscal years 2012 and 2013. Include earnings per share data. Statement of Retained Earnings for 2013. Use separate sheets, appropriately named, for each financial statement. List 5 notes that would be required if you were also preparing the notes to these financial statements. Do not prepare the notes, just briefly list the accounts, etc. for which GAAP would require disclosure based on Spring's financial statements. (2) Using the data for Midnight, Inc. provided in the sheet labeled "Cash Flows" prepare: Statement of Cash Flows for fiscal year 2013 in proper format. Use a separate sheet, appropriately named, for the Statement of Cash Flows. (3) Place your name in cell A1 of the first sheet you create and on all sheets to be printed out. FILENAME: Name your file FSlastname. For example, my file would be named: FSCasello_Bouges (4) Neatness counts. Make sure the pages break in appropriate places for printing. For instance, make sure the entire balance sheet prints out on one page. Look at the annual report of your favorite company for help with appropriate formatting, subtotalling, underlining, grouping, etc. THIS IS A PROJECT TO BE COMPLETED TOTALLY BY EACH STUDENT. DO NOT POST QUESTIONS TO THE DISCUSSION BOARD. STUDENTS ARE TO RESEARCH ANY QUESTIONS ON THEIR OWN OR ASK ME THROUGH MAIL IN BLACKBOARD. rences, formulas, etc.). er share data. ncial statements. quire disclosure asello_Bouges or instance, make sure the entire mpany for help with Spring, Inc. List of Accounts from General Ledger in Alphabetical Order January 31, 2013 (thousands of dollars) 2013 Dr Accounts Payable Accounts Receivable Accrued Liabilities - Other Accrued Pension Liabilities Accrued Restructuring Charges Accrued Salaries, Wages and Commissions Accumulated Other Comprehensive Income (Loss) Accumulated Depreciation - Property, Plant & Equipment Accumulated Post-Employment Benefit Obligation (long-term) Additional Paid-in Capital, Common Stock Additional Paid-in Capital, Preferred Stock Allowance for Doubtful Accounts Bonds Payable Cash and Cash Equivalents Common Stock ($.10 par value) authorized 900 million shares issued 300 million shares in 2013, 284 million in 2012 Cost of Goods Sold Current Portion of Long-term Debt Deferred Tax Assets (current) Deferred Tax Liabilities (long-term) Depreciation Expense Dividends - Common Dividends - Preferred General & Administrative Expenses Goodwill and Other Intangibles Income Taxes Payable Interest Expense Interest Income Investments in unconsolidated affiliated companies Inventories Long-term Debt (Loss) Income from Discontinued Operations, net of tax Preferred Stock ($10 par value) authorized 10 million shares issued 90,000 shares in 2013, 90,000 in 2012 Prepaid Expenses Property, Plant and Equipment Provision for income taxes Research and Development Expenses Restructuring Charges Retained Earnings, beginning Sales Selling Expenses Short-term Investments Treasury Stock, at cost - 117,156,719 shares in 2013 and 108,822,953 shares in 2012 Unearned Revenues 2,812,431 Dr 633,798 502,198 91,713 312,330 88,683 2,003,723 406,216 291,523 83 127,695 255,000 596,341 1,840,602 823,322 301,644 83 117,054 235,000 376,671 377,176 300,000 2,978,331 284,000 2,870,755 770,501 59,594 953,767 83,227 254,353 306,800 290,051 1,560 1,641,673 3,311,645 455,374 318,100 287,930 860 1,589,060 3,632,712 108,662 229,343 96,851 250,540 12,893 1,235,000 161,321 9,049 ### 197,962 3,934,865 3,802,075 5,534 900 27,700 900 138,063 2,812,811 244,929 205,620 200,254 174,199 3,067,568 280,222 185,665 264,013 4,150,622 6,262,305 20,755 21,551 4,472,969 Net Income (loss) 208,448,076 shares 210,348,076 shares 218,464,140 shares 220,964,140 shares Cr 1,075,198 3,001,026 618,446 555,557 142,592 271,940 22,145,413 Weighted average number of common shares: FY 2013: Basic Diluted FY 2012: Basic Diluted 2012 Cr 1,002,516 4,072,631 6,129,795 19,242 63,279 4,155,642 441,556 22,145,413 22,054,178 456,042 22,054,178 Midnight, Inc. Alphabetical List of Items for Statement of Cash Flows Statement December 31, 2013 (thousands of dollars) Cash and Cash Equivalents, January 1, 2013 Cash and Cash Equivalents, December 31, 2013 Common Stock Repurchases Decrease in Accounts Payable and Accrued Liabilities Decrease in Accounts Receivable Decrease in Accrued Salaries, Wages and Commissions Decrease in Inventory Decrease in Prepaid Expenses Decrease in Unearned Revenues Decrease in All Current and Deferred Income Taxes Depreciation Expense Dividends paid on Common Stock Dividends paid on Preferred Stock Increase in Accrued Pension Liabilities Increase in Accrued Restructuring Charges Increase in Accumulated Post-Employment Benefit Obligation Increase in All Other Liabilities Losses on Sales of Property, Plant & Equipment Net income Preferred Stock Repurchases Principal Payments on Long-Term Obligations Proceeds from Issuance of Common Stock Proceeds from Long-Term Obligations Proceeds from Notes Payable Proceeds from Sales of Property, Plant & Equipment Proceeds from Sales of Short-Term Investments Purchases of Property, Plant & Equipment Restructuring Charges (noncash) 255,037 341,428 333,231 76,880 4,021 40,390 2,018 2,677 15,406 82,480 209,117 290,051 1,560 33,359 50,879 175,062 28,179 43,991 646,689 11,777 576,565 40,154 245,582 205,590 42,462 35,652 302,232 51,531