I need help since I do not understand how to do it , the year 2020 and 2021 accounts are listed in white and the yellow is what i need to fill out. can some fill them out and give small explantions so I understand where the numbers are going. The balamce sheet needs to be filled out so does the income state ment, change in equity, cash flow as seen by the yellow boxes

this is all the infor mation i have. the last 4 slides is what needs to be filled out. hopefully someone can help

R&J Electrical Supply Unadjusted Trial Balance December 31, 2020 Debit Credit 210,628 76,846 1,200 220,416 12,000 2,400 30,000 164,000 576,000 120,000 5,200 24.900 300,000 25,000 500,000 Account Title Cash Accounts Receivable Allowance for doubtful accounts Inventory - parts and appliances Prepaid Insurance Supplies Notes Receivable Interest Receivable Land Building Accumulated Depreciation-Building Equipment Accumulated Depreciation Equipment Accounts Payable Interest Payable Unearned Revenue Estimated Warranty liability Bank Loan - Operating Line of Credit Notes Payable, due Jan 1, 2022 4 Richard Rogers, Capital 5 Richard Rogers, Withdrawals 6 John Jones, Capital 7 John Jones, Withdrawals 8 Sales Revenue-parts 9 Sales Revenue-appliances 50 Sales Discounts 31 Sales Returns and Allowances 32 Service Revenue-Custom Installations 33 Interest Revenue 34 Cost of Goods Sold 35 Bad Debt Expense 36 Depreciation Expense-building 37 Depreciation Expense-equipment 38 Insurance Expense 39 Interest Expense 40 Maintenance Expense 41 Professional Fees Expense 42 Property tax expense 43 Salaries Expense 44 Supplies Expense 45 Telephone Expense 46 Travel Expense 47 Warranty Expense 48 Totals 60,000 500,000 80,000 682.000 125,000 5200 6,000 43,500 4,500 358,110 0 o 0 1,200 2,600 7,000 4,200 3,500 82,000 O 3,800 12.700 0 2:038,600 2.211:300 R&J Electrical Supply Adjust Trial Balance December 31, 2021 Credit Debit $ 546,632 102,400 2,772 275,500 1.125 840 0 164,000 576,000 15,010 120,000 Account Title Cash Accounts Receivable Allowance for doubtful accounts Inventory-parts Prepaid Insurance Supplies Notes Receivable Land Building Accumulated Depreciation-Building Equipment Accumulated Depreciation-Equipment Accounts Payable B Interest Payable Dividends Payable-Preferred Dividends Payable-Common 2 Unearned Revenue 3 Income tax payable 4 Notes Payable, due Jan 1, 2022 -5 Preferred Shares 26 Common Shares 27 Retained Earnings 28 Dividends Declared 29 Sales Revenue-parts 30 Sales Discounts 31 Sales Returns and Allowances 32 Service Revenue-Custom Installations 33 Interest Revenue 34 Cost of Goods Sold 35 Bad Debt Expense 36 Depreciation Expense-building 37 Depreciation Expense-equipment 38 Insurance Expense 39 Interest Expense 40 Maintenance Expense 41 Professional Fees Expense 42 Property tax expense 43 Salaries Expense 44 Telephone Expense 45 Travel Expense 46 Income tax expense 47 Loss on Discontinued operations Inet of income tax) 48 Totals 49 Profit 28,800 8,500 1000 53,333 106,667 12.500 117.184 20.000 200.000 219.180 160,000 995,000 6.100 7.200 85,750 2,700 441.765 2,500 10,000 18.800 12 250 2,600 7.500 5,600 3,800 72.000 4,150 8.750 119.809 7.875 $ 2.677.196 ### RUJ Electrical Supply Income Statement For the year onded December 31, 2021 2021 24 2020 % Revenue Sa Re PartAconcet 99500B Se Door 2 Susanne Net Sales 4 Contoh Good Solid 15 G 15 Operating per 37 20 TU 72 73 74 25 70 77 70 79 Operating po 00 Other levende and Eupene 51 04 Operatino S553253 0 Discoma Operations B 90 91 Prol REJ Electrical Supply Statement of Changes in Equity For the year ended December 31, 2021 Common Shares Preferred Shares $5, Cumulative Retained Earnings Total Equity 16 32 38 89 00 101 Balance January 1,2021 102 103 Issuance of shares 104 105 ProfitLoss) 106 107 Dividends 108 109 Balance December 31,2021 RAJ Electrical Supply Balance Sheet December 31, 2021 2021 2020 2021 2020 Assets 113 Current assets 120 121 S $ Liabilities Current liabilities 8298528383 124 127 Total current liabilities 129 assets Property. Plant, 10 Equipment Non current liabilities 9839 Total abilities Shareholders Equity Contributied capital Roge Jond 135 136 Total non current assets 17 100 103 NO 41 142 Total Assets 143 14 Total thareholders equity Total abilities & equity 145 R&J Electric Supply 146 Cash Flow Statement 147 For the year ended December 31, 2021 148 149 Cash flows from operating activities: 150 Profit 151 Adjustments: 152 153 154 155 156 157 158 159 160 161 162 163 Cash flows from operating activities: 164 165 Cash flows from investing activities 166 167 168 Cash flows from financing activities 169 170 171 172 Cash flows from financing activities 173 Net increase (decrease) in cash 174 Cash at beginning of year 175 Cash at end of year 176 177 A B D E G H 1 2 3 R&J Electrical Supply Income Statement Adjust Trial Balance December 31, 2021 Balance Sheet 4 Credit Debit Credit Credit $ Debit 546,632 102.400 $ Debit 546632 102.400 2,772 2,772 275,500 1125 840 0 164,000 575.000 275 500 1125 $40 15.010 120,000 5 Account Title 6 Cash 2 Accounts Receivable 8 Allowance for doubtful Scouts 9 Inventor-parts 10 Prepaid Insurance 11 Supplies 12 Notes Receivable 13 Land 14 Building 15 Accumulated Depreciation Building 36 Equipment 17 Accumulated Depreciation Equipment 18 Accounts Payable 19 Interest Pable 20 Dividends Psable Preferred 21 Dividends Pyjable Common 22 Uneaned Revenue 23 Income tax payable 24 Notes Payable, due Jan 1 2022 25 Preferred Shares 26 Common Shares 27 Retained wings 28 Dividends Declared 29 Sales Revenue parts 30 Sales Discounts 31 Sales Returns and Allowances 32 Service Revenue Custom Installations 30 Inverest Revenue 34 Cost of Goods Sold 35 Bad Debt Expense 36 Depreciation Expense bulding 37 Depreciation Expense equipment 38 Insurance Expense 39 Interest Expense 40 Maintenance Expense 41 Professional Fees Expense 42 Property to pense 43 Sepete 44 Telephone Espento 45 Travel Experte 46 Income take pense 47 Loss on Discontinued opel vions net of income tau 40 Totals 43 Profit 50 28.800 8.500 1000 53,333 106,667 12.500 117.184 20,000 200.000 219,180 164,000 576.000 13,010 120,000 28 800 8,500 1.000 53.333 106 857 12.500 117104 20,000 200,000 219.00 160.000 150.000 995000 995,000 6.100 7200 61001 2.200 85,750 2700 65.750 2700 441765 2.500 10.000 441765 2.500 10,000 18.800 12.250 2,600 7,500 5.600 3.600 22.000 2150 0.750 119,808 7070 $2677195 18.800 2.250 2,600 7.500 5.500 3800 72.000 4,150 3.750 109 7875 201689 31868.296 1298 103321SO MERON 1784.946 352 751 #888000 11545.69711137857 Chi WAX IR . ecovery CH CH W Ben TERET ATS w AUS w G H Adjusting and Closing Entries for 2020 2 AWN 3 GENERAL JOURNAL 4 2020 5 Dec 31 6 7 Accounts Sales Revenue-parts Sales Revenue-appliances Service Revenue-Custom Installations Interest Revenue Income Summary To close out revenue accounts Debit Credit 682,000 125,000 43,500 8,100 858,600 Dec 31 100 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 Income Summary 517,920 Bad Debt Expense Depreciation Expense-building Depreciation Expense-equipment Insurance Expense Interest Expense Maintenance Expense Professional Fees Expense Property tax expense Salaries Expense Supplies Expense Telephone Expense Travel Expense Warranty Expense Cost of Goods Sold Sales Discounts Sales Returns and Allowances To close expense/debit balance accounts 5,010 10,000 12,200 3,850 7,000 4,200 3,500 82,000 1,750 3,800 12,700 2,500 358, 110 5,200 5.000 Dec 31 Income Summary 340,680 Capital, R. Rogers Capital J. Jones To close income summary to capital accounts 136,272 204,408 Dec. 31 80,000 50,000 Capital. Jones Capital R. Roters Withdrawis, J. Jones Withdrawis R. Rogers To close withdrawals to capital accounts 80.000 50,000 41 42 H E F Part 4. Prepare a statement of partners' equity for the year ended December 31, 2020 R&J Electrical Supply Statement of Partners' Equity For the year ended December 31, 2020 R. Rogers J. Jones Balance at beginning of year 0 Add: Initial Investment 10,500 8,000 Profit from current year 136,272 204,408 Subtotal 146,772 212,408 Total 0 18,500 340, 680 359,180 0 140,000 219,180 Less: Withdrawals Balance at end of year 60,000 86.772 80,000 132.408 4 5 F G H 352.751 HERE 51946,497 11237697 AJ Electrical Supply Income Statement For the year ended December 31, 2021 2021 49 Profit 50 51 52 53 54 55 58 57 58 5 Revenue 60 Mes Revenue Patrones 325.000 61 Leit Sales Discounts 62 Beetums & Allowances Net Sales 64 Cost of Goode Sold 25 Don Pio 66 Operating expenses 67 2020 mmm =====unm 70 71 72 73 74 75 76 77 78 79 Operating profil 80 Other Revenue and spense 1 82 83 84 85 $6 Operating profil 02 Discontinued Operations 03 Profit 93 R&J Electrical Supply Statement of Changes in Equity For the year ended December 31, 2021 94 95 96 97 98 99 100 101 Balance January 1,2021 102 103 Issuance of shares 104 105 Profit(Loss) Preferred Shares $5. Cumulative Common Shares Retained Earnings Total Equity 106 107 Dividends 108 109 Balance December 31,2021 110 111 114 115 RAJBectrical Supply Balance Sheet December 31, 20:21 2021 2820 2021 2020 173 Assets 119 Current assets 1 Current liabilities 16 128 HEBERESES 868 8888888888 assets Property. Plant,& 06 Eest Total current liabilities Nattu Total abilities Shareholders Equity Coated capital 134 136 Total- CSELE Rogers, Capa Jones, Capita 740 141 112 Total Assets Tot shades Torslashes & Co 44 45 R&J Electric Supply 46 Cash Flow Statement 147 For the year ended December 31, 2021 148 149 Cash flows from operating activities: 150 Profit 151 Adjustments: 52 153 154 155 156 157 158 159 160 161 162 163 Cash flows from operating activities: 164 165 Cash flows from investing activities 166 167 168 Cash flows from financing activities 169 170 171 172 Cash flows from financing activities 173 Net increase (decrease) in cash 174 Cash at beginning of year 175 Cash at end of year 176 177