I cannot figure out what goes in the item area. I have tried asset, cash, expense, etc. Also need help in the post. ref. The whole thing. Please explain your answer. Thank you

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Elite Realty acts as an agent in buying, selling, renting, and managing real estate. The unadjusted trial balance on March 31, 2016, follows: Elite Realty UNADJUSTED TRIAL BALANCE March 31, 2016 ACCOUNT TITLE DEBIT CREDIT 1 Cash 26,300.00 61,500.00 2 Accounts Receivable 3 Prepaid Insurance 3,000.00 + Office Supplies 1,800.00 5 Land 6 Accounts Payable 14,000.00 7 Unearned Rent 46,000.00 2,000.00 240,000.00 8 Notes Payable 9 Lester Wagner, Capital 10 Lester Wagner, Drawing 11 Fees Earned 12 Salary and Commission Expense 13 Rent Expense 14 Advertising Expense 15 Automobile Expense 16 Miscellaneous Expense 148,200.00 30,000.00 17,800.00 5,500.00 3,900.00 17 Totals 300,000.00 300,000.00 The following business transactions were completed by Elite Realty during April 2016. Enter the transactions through the 23rd on Page 18 of the two-column journal. Apr. 1 Paid rent on office for month, $6,500. 2 Purchased office supplies on account. $2.300. 5 Paid insurance premiums, S6,000 10 15 Received cash from clients on account, $52.300. Purchased land for a future building site for $200.000, paying $30,000 in cash and giving a note payable for the remainder. Paid creditors on account, 56,450 Returned a portion of the office supplies purchased on April 2, receiving full credit for their cost $325. Paid advertising expense, $4,300. 17 20 23 Enter the remaining transactions on Page 19 of the two-column joumai: Apr. 27 Discovered an error in computing a commission; received cash from the salesperson for the overpayment. $2.500 28 Paid automobile expense, $1,500. 29 Paid miscellaneous expenses, S1,400. Recorded revenue earned and billed to clients during the month, $57,000. 30 30 30 Paid salaries and commissions for the month. $11.900. Withdrew cash for personal use. $4.000. Land purchased on April 15 used by local merchants association as a parking lot in May and June, during a street rebuilding program, received advance payment of $10.000 30 Required: 1. Record the April 1, 2016. balance of each account in the appropriate balance column of a four-column account type Balance in the item section, and select a check mark in the Posting Reference column. 2. Journalize the transactions for April in a two-column jouma/ beginning on Page 18 Refer to the Chart of Accounts for exact wording of account titles 3. Post to the legger extending the account balance to the appropriate balance column after each posting. Post in chronological order. For transactions accuming on the same day. post in the order presented in the instructions. Insert the appropriate posting references in both the journal and the ledger as each item is posted 4. Prepare an unadjusted trial balance of the ledger as of April 30, 2016. 5. Assume that the April 30 transaction for salaries and commissions should have been $19,100. (a) Why did the unadjusted trial balance in (4) balance? (b) Journalize the correcting entry on April 30. Use page 20. (Note: You will not be required to post this entry to the ledger at this time.) (c) Is this error a transposition or slide? Chart of Accounts CHART OF ACCOUNTS Elite Realty General Ledger ASSETS REVENUE 41 Fees Earned 11 Cash 12 Accounts Receivable 13 Prepaid Insurance 14 Office Supplies 18 Land EXPENSES 51 Salary and Commission Expense 52 Rent Expense 54 Advertising Expense 55 Automobile Expense 59 Miscellaneous Expense LIABILITIES 21 Accounts Payable 22 Unearned Rent 23 Notes Payable EQUITY 31 Lester Wagner, Capital 32 Lester Wagner, Drawing PAGE 18 JOURNAL Score: 230/230 DATE DESCRIPTION DEBIT CREDIT POST. RER 52 Apr. 1 Rent Expense 6,500.00 2 Cash 11 6,500.00 Apr.2 Office Supplies 14 2.300.00 4 Accounts Payable 21 2.500.00 Apr. 5 Prepaid Insurance 13 6,000.00 6 11 6,000.00 Cash For 10 Cash 7 11 52,500.00 . Accounts Receivable 12 52,300.00 16 200,000.00 Apr. 15 Land Cash 10 11 50,000.00 11 Notes Payable 23 170,000.00 12 Apr 17 Accounts Payable 21 6,450.00 13 11 6,450.00 14 21 325.00 Hor. 20 Accounts Payable Office Supplies 15 325.00 16 54 4,300.00 Apr 23 Advertising Expense Cash 17 11 4,300.00 How does grading work? PAGE 19 JOURNAL Score: 190/190 DATE DESCRIPTION POST. REF DEBIT CREDIT 3 Apr.27 Cash 11 2,500.00 2 51 2,500.00 Salary and Commission Expense Por 28 Automobile Expense + 3 55 1,500.00 4 Cash 11 1,500.00 Apr.29 Miscellaneous Expense 59 1.400.00 6 11 1,400.00 7 For.30 Accounts Receivable 12 57,000.00 Fees Earned 41 57,000.00 51 11.900.00 Hor. 50 Salary and Commission Expense Cash 10 11 11,900.00 11 Apr. 50 32 4,000.00 Lester Wagner, Drawing Cash 12 11 4,000.00 13 Apt 30 Cash 11 10,000.00 Uneamed Rent 22 10,000.00 Ledger Shaded cells have feedback 1. Record the April 1, 2016, balance of each account in the appropriate balance column of a four-column account type Balance in the item section, and select a check mark in the Posting Reference column 3. Post to the ledger, extending the account balance to the appropriate balance column after each posting. Post in chronological order. For transactions occurring on the same day, post in the order presented in the instructions. Insert the appropriate posting references in both the journal and the ledger as each item is posted. How does grading work? LEDGER Score: 152/501 Account: Cash Account No. 11 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 1 Apr. 1 Balance 26,300.00 2 Apr. 1 Rent Expense Cash 6,500.00 3 Apr. 5 6,000.00 4 Apr. 10 52,300.00 5 Apr. 15 30,000.00 6 Apr. 17 6,450.00 7 Apr. 23 4,300.00 8 Apr. 27 2,500.00 9 9 28 1.500.00 10 29 1,400.00 11 30 11,900.00 12 30 4,000.00 13 30 10,000.00 Account: Accounts Receivable Account No. 12 BALANCE ATF ITEM POST REE DEBIT CREDIT