I have to create a hypothetical business and create a trial balance as of January 1st, 2017, and list a chart of accounts to go along with it. I decided to create a winery business called "Winery Estate" which grows wine grapes on the land, processes the grapes into wine, and sells the wine to customers. This hypothetical business also has a "tasting room" for walk-in customers to come in and taste the wine, and also buy bottles on-site. The land is owned outright with no mortgage. How could I create an appropriate trial balance as of January 1st, 2017, and create hypothetical transactions.

On top of a Trial balance as of January 1st, 2017, there also needs to be at a minimum six sample transactions for this winery for the month of January 2017.

a. Made a sale on account to a customer

b. Received a sales return from a customer

c. Collected cash from a customer

d. Ordered inventory from a vendor

e. Paid for the inventory

f. Paid your one employee his/her salary

Attached is my version of what I would think a wineries trial balance would look like, but Im sure I need to add more accounts than what's provided.

Trial Balance as of January 1st, 2017 Accounts Debit Credit Cash Accounts receivable Inventory Land Equipment Vehicle Furniture Accounts payable Depreciation expense Sales Purchases Advertising Payroll tax expense Salaries & wage expense Supplies Telephone expense Utilities expense Totals