I need help with a trial balance from the following entries:

Balance Sheet from 2016:

Current Assets
Cash	41,800
Notes Receivable	16,000
Accounts Receivable	41,800
Less: Allowance for Doubtful Accounts	(3,000)
Inventories	42,000
Prepaid Insurance	840
Total Current Assets	139,440
Non-Current Assets
Long-term Investments
Investments in held-for-maturity securities	51,000
Land held for future development	45,500
Property, Plant, and Equipment
Land	85,000
Buildings	675,000
Less: Accumulated Depreciation	(187,500)
Intangible Assets
Capitalized Development Costs	8,000
Goodwill	76,000
Other Identifiable Intangible Assets	48,000
Total Non-Current Assets	801,000
Total Assets	940,440
Current Liabilities
Notes Payable	130,000
Accounts Payable	33,500
Unearned Revenues	16,000
Income Taxes Payable	9,440
Property Taxes Payable	6,600
Interest Payable	1,800
Total Current Liabilities	197,340
Non-Current Liabilities
Provisions Related to Pensions	93,100
Bonds Payable	300,000
Total Non-Current Liabilities	393,100
Total Liabilities	590,440
Stockholders' Equity
Common Stock	100,000
Preferred Stock	100,000
Paid-in-capital - Common Stock	27,500
Paid-in-capital - Preferred Stock	10,000
Retained Earnings	120,250
Accumulated Other Comprehensive Income	5,000
Less: Treasury Stock	(12,750)
Total Stockholders' Equity	350,000
Total Liabilities and Stockholders' Equity	940,440

The balance sheet of the Captain Fishing Inc. is attached. During 2017, the following events occurred.

1. On January 10, sold merchandise on account to Rayms $8800 and Fischer $7500. Terms 2/10, n/30.

2. On January 12, purchased merchandise on account from Zapfel $3600 and Liotta $2600. Terms 1/10, n/30.

3. On January 14, received checks, $4700 from Longhini and $2500 from Hall, for sales on account after discount period has lapsed.

4. On January 15, sent checks to Joosten for $8600 less 3% cash discount, and to Maida for $10000 less 2% cash discount.

5. On January 16, issued credit of $550 to Fischer for merchandise returned.

6. On January 21, paid off the balances to Zapfel and Liotta for the purchases made on January 12.

7. On Feburary 9, received payment in full from Rayms and Fischer.

8. On March 1, paid rent of $8400 for a two-year term starting from July 1, 2017.

9. On April 1, the company CEO paid $49000 from her savings bank account to purchase a car for personal use.

10. On April 12, paid $785 cash for office supplies and expensed immediately.

11. Cash dividends totaling $1433 were declared on June 13 and paid to stockholders on June 23.

12. Issued a note of $110000 to bank (one year, annual interest rate 5%) for cash on July 1.

13. On July 5, purchased merchandise from Maida $33000 terms 3/10, n/30.

14. On July 7, issued common stock 1150 shares, $10 par, in exchange of a land with a fair market value of $16000.

15. On July 8, returned $327 of merchandise to Maida and received credit.

16. On August 1, sold merchandise to Lachey on account $83800, term 1/10, n/30.

17. Paid off the balance to Maida on August 4.

18. On Auguest 8, paid utilities expense, $10324.

19. On August 18, Lachey paid off its balance.

20. On September 1, paid cash $7550 to Farmington for merchandise purchased last year.

21. On October 1, paid off notes payable $130000 (issued in 2015) and associated interest $6000 (this amount includes $1800 interest payable on the balance sheet).

22. Over the year, cash sales to other retail customers were $16332.

23. Over the year, sales and office employees earned $24800 in salaries and wages, of which $2480 remained as payable at the end of year.

24. On Dec 31, received an utilities bill of $1350 (for December 2016) and paid off the bill on January 10, 2018.

25. On Dec 31, paid 5% interest on bonds payable.