I need assistance with part B question of this assignment. Please review the document below.

Brady Corporation reported the following trial balance for 2018: Brady Corporation GAAP basis, post-adjustment trial balance as of December 31, 2018 Account Accounts payable Accounts receivable Accumulated depreciation Advertising Allowance for doubtful accounts Bad debts expense Cash & marketable securities Common stock Compensation of officers Contributions (all cash donations) Depreciation (straight-line) Dividend income (from a 5% domestic-owned corporation) Dividends distributed Estimated Federal income tax payments Estimated product warranty liability Gain on sale of stock (held nine months) Interest expense Interest income - City of Foxboro bonds Interest income - U.S. Treasury bonds Inventory (12/31/17) Key-man life insurance premiums Key-man life insurance proceeds Loss on sale of stock (held three years) Machinery and equipment Meals expense Notes payable (less than one year) Notes payable (one year or more) Other assets Other salaries and wages Purchases Rental income - payments received and earned in 2018 Rental income - payments received in 2017 and eamed in 2018 Rental income - payments received in 2018 and eamed in 2019 Repairs and maintenance Retained eamings (12/31/17) Sales revenue Taxes (payroll , property and other taxes) ex se Debit 69,750 9,750 6,106 137,500 143,750 1 ,250 46,250 93,750 43,000 3,438 251 ,250 8,750 2,125 562,500 5,500 27,500 307, 500 2,262,500 17,500 91 ,250 8 750 4 ogg 669 Credit 28,000 63,750 13,750 393,000 3,750 22,500 7,000 438 600 125,000 5,000 70,000 37,500 12,500 18,750 235,631 3,062,500 4 ogg 669