I have had so many issues with this assignment that I'm sure I'm labeling the Account titles wrong

Insert Your Name Here: Seth Joseph Spanel General Journal Date Account Title and Explanation 1-Jul Cash Capital Account 2-Jul Cash Unearned Revenue 5-Jul Advertising Expense Accounts Payable 8-Jul Telephone Expense Cash 10-Jul Accounts Receivable Service Revenue 14-Jul Property, Plant & Equipment Cash 20-Jul Cash Accounts Receivable 22-Jul Accounts Payable ,g PR 101 300 101 215 500 200 550 101 105 400 120 101 101 105 DR 8,000 CR 8,000 2,530 2,530 600 600 350 350 4,680 4,680 8,200 8,200 2,350 2,350 Account: Date Cash Account: Date Accounts Receivable Description Account: Date Prepaid Insurance Description PR DR CR GL No: Balance PR DR CR GL No: Balance Description PR DR CR GL No: Balance Account: Date Property, Plant & Equipment Description PR DR CR GL No: Balance Account: Date Accumulated Depreciation Description CR GL No: Balance Account: Date Accounts Payable CR GL No: Balance Description PR PR DR DR Account: Date Interest Payable Account: Date Salary Payable Description PR Account: Date Unearned Revenue Description PR Account: Date Bank Loan Account: Date Capital Account Account: Date Owner's Drawing Description PR CR GL No: Balance DR CR GL No: Balance DR CR GL No: Balance DR Description PR DR CR GL No: Balance Description PR DR CR GL No: Balance Description PR DR CR GL No: Balance Account: Date Income Summary Account: Date Service Revenue Account: Date Advertising Expense Description Account: Date Bad Debts Expense Description Account: Date Depreciation Expense Description Account: Date Insurance Expense Description Account: Date Interest Expense Account: Maintenance Expense Description Description Description PR PR PR PR PR DR DR DR DR DR CR GL No: Balance CR GL No: Balance CR GL No: Balance CR GL No: Balance CR GL No: Balance PR DR CR GL No: Balance PR DR CR GL No: Balance GL No: Date Description Account: Date Office Supplies Expense Description Account: Date Professional Fees Expense Description Account: Date Rent Expense Account: Date Salaries Expense PR PR PR DR DR DR CR Balance CR GL No: Balance CR GL No: Balance Description PR DR CR GL No: Balance Description PR DR CR GL No: Balance Account: Date Telephone Expense Description PR DR CR GL No: Balance Account: Date Travel Expense PR DR CR GL No: Balance Description Balance Balance Balance Balance Balance Balance Balance Balance Balance Balance Balance Balance Balance Balance Balance Balance Balance Balance Balance Balance Balance Balance Balance Balance Balance Balance Grindstone Paving Worksheet July 31, 2017 Unadjusted Trial Balance Account Titles DR CR Adjustments DR CR Adjusted Trial Balance DR CR Income Statement DR Income Statement CR Balance Sheet DR CR Case Study 1 Grindstone Paving provides residential and commercial paving services. Their balance sheet at the end of June 2017 is shown below, along with their chart of accounts. Grindstone Paving Balance Sheet As at June 30, 2017 Liabilities 7580 Accounts Payable 6000 Unearned Revenue 1800 Bank Loan 55000 Total Liabilities Owners' Equity 70380 Total Liabilities & Owners' Equity Assets Cash Accounts Receivable Prepaid Insurance Property, Plant & Equipment Total Assets 15800 6200 22000 44000 26380 70380 Transactions Jul 1 The owner invested cash into the business $8,000 Jul 2 Received cash for work that will be provided in August $2,530 Jul 5 Received an advertising bill which will be paid next month $600 Jul 8 Paid the telephone bill $350 Jul 10 Provided services to customers who will pay later $4,680 Jul 14 Purchase equipment with cash $8,200 Jul 20 Received payment from customers paying their account $2,350 Jul 22 Paid part of accounts payable $1,970 Jul 24 Paid bank loan principal $1,300 Jul 28 Paid salary to an employee $2,400 Jul 30 The owner withdrew cash for personal use $2,200 End of Month Adjustments One month of prepaid insurance has been used Jul 31 $100 Jul 31 Depreciation on property, plant and equipment $450 Jul 31 Unearned revenue that has now been earned $620 Jul 31 Interest is accrued and owed on the bank loan $75 Jul 31 Accrued salary expense for an employee Account Description $500 Account # ASSETS Account Description Account # REVENUE Cash 101 Service Revenue 400 Accounts Receivable 105 Interest Earned on Savings 410 Prepaid Insurance 110 EXPENSES Office Supplies 115 Advertising Expense 500 Property, Plant & Equipment 120 Bad Debts Expense 505 Accumulated Depreciation 125 Depreciation Expense 510 Insurance Expense 515 LIABILITIES Accounts Payable 200 Interest Expense 520 Interest Payable 205 Maintenance Expense 525 Salary Payable 210 Office Supplies Expense 530 Unearned Revenue 215 Professional Fees Expense 535 Bank Loan 220 Rent Expense 540 Salaries Expense 545 OWNER'S EQUITY Capital Account 300 Telephone Expense 550 Owner's Drawing 310 Travel Expense 555 Income Summary 315 Required: a) Journalize the transactions b) Post the transactions to the General Ledger. Opening balances for balance sheet accounts have been provided. c) Journalize and Post The Adjusting Entries d) Complete the worksheet provided