I need help with the journal entry adjustments and general ledger assets

It wont let me copy anything thats why I uploaded the pictures

vfs Lenny's Lawn Service, Inc. - Transactions - Additional Information July 2021 Transactions O Date Description of the Transaction July 1 Borrow $35,000.00 from 1st Bank by signing a 24 month note. (As an example of how to journalize and post a transaction -- this transaction has already been entered into the General Journal and posted to the General Ledger.) July 1 Receive $81,500.00 cash from new investors, and issue $81,500.00 of Common Stock to them. July 1 Purchase $64,200.00 of new mowing equipment, paying cash to the mower dealer. July 1 Pay $500.00 cash for the July truck rental July 3 Invoice a new customer $7,375.00 for a completed mowing job - customer will pay in 10 days. July 5 The Board of Directors declares a cash dividend. The total amount of the dividend is $30,000.00 The Date of Record is set as July 15. The Date of Payment is set as July 31. July 7 Pay the employees $5.900.00 for work performed during the 1st week of July July 10 Complete a mowing job for a new customer-customer pays $4,250.00 cash for the job. July 12 Collect $3,500.00 cash from the golf course for special rush mowing job completed on May 31. July 14 Pay the employees $7,100.00 for work performed during the 2nd week of July. July 15 Purchase $1,825.00 of supplies from the mower dealer. The supplies are consumed immediately Lenny's will pay the mower dealer for the supplies in about 2 weeks. July 15 Collect $7,375.00 on account. The cash that is received is from the new customer for the job that was completed on July 3. July 17 One of the original mowers purchased in January of 2020 broke down and is repaired by the mower dealer. The cost of the Mower Repair job is $1,005.00. Lenny's will pay the mower dealer in 30 days. July 19 Purchase for cash $26.950.00 of supplies. These supplies will be consumed over the next 12 months Directions Trans A Chart Accts Journal AGL Liab-Equity GL Rev-Exp D GL Assets OOOO OOOO ID July 19 Purchase for cash $26.950.00 of supplies. These supplies will be consumed over the next 12 months. July 20 Collect $30,000.00 from the property management company for work performed in June. July 21 Pay the employees $7,500.00 for work performed during the 3rd week of July July 23 Receive a $31,275.00 advance payment from the university. The advance payment is for 6 months of work which will be performed from August 1, 2021 to January 31, 2022 July 25 Complete a special mowing job for the golf course. The total price for the mowing job is $7,300.00 The golf course pays $1,000.00 cash on this date and will pay the remainder on August 25. July 27 Complete a mowing job for a new customer - customer pays $3,725.00 cash for the job. July 27 Pay $1,825.00 cash to the mower dealer for the supplies purchased on account on July 15. July 28 Pay the employees $6,890.00 for work performed during the 4th week of July July 31 Invoice the property management company $23,200.00 for July mowing work. The property management company will pay the invoice on the 20th of next month. July 31 Pay the cash dividend which was declared on July 5. ] Additional Information Equipment: The $48,000.00 beginning balance in the Equipment account relates to the mowing equipment which was purchased on January 2, 2020. For information related to this mowing equipment see Page 70 in the Solid Footing text (PDF 07 - Intro to Adjusting Entries). This equipment continues to be used and should be depreciated for the month of July. The following information relates to the new equipment which was purchased on July 1, 2021: The new equipment was placed into service on July 1, 2021 and should be depreciated for the month of July The estimated useful life of the new equipment is 5 years. - At the end of 5 years, the new equipment will have no future value and will be scrapped. The new equipment will be depreciated using the straight-line method. Supplies: At the end of July there are $27,780.00 supplies on-hand, Mowing Service at the University: The monthly mowing service was provided to the university per the contract signed on April 1, 2021. For information on the contract with the university and the related advance payment, see Pages 95 and 98 in the Solid Footing text (PDF 08 - Adjusting Entries Continued). Wages Due the Employees: The last wage payment was made to the employees on July 28, 2021. The employees worked on July 29, 30, and 31. For these three days of work the employees eamed $2,595.00 of wages. These three days of wages will be paid to the workers during the first week of August. Bank Loan: The Interest on the loan from 1st Bank will be paid every three months. The first interest payment to the bank will be made on September 30, 2021. Lenny's calls the bank on July 31 and the bank indicates that the interest on the loan for July is $920.00. Lenny's Lawn Service, Inc. - Chart of Accounts Account # Account Name 100 105 110 150 155 200 205 210 215 220 250 Assets: Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Liabilities: Accounts Payable Wages Payable Interest Payable Unearned Revenue Dividends Payable Note Payable Equity: Common Stock Retained Earnings Revenues: Service Revenue Expenses: Supplies Expense Mower Repair Expense Wages Expense Truck Rental Expense Depreciation Expense Interest Expense 300 305 400 500 505 510 515 520 550 Lenny's Lawn Service, Inc. - General Journal Page # 1 Posted Debit Credit 2021 Month-Day 7-1 Account Number 100 250 35,000.00 Account Name Cash Notes Payable Borrowed on Note Payable 35,000.00 7-1 Cash 81,500.00 100 300 Common Stock 81,500.00 7-1 150 64,200.00 Equipment Cash 100 64,200.00 7-1 500.00 515 100 Truck Rental Expense Cash 500.00 7-3 7,375.00 105 400 Accounts Receivable Service Revenue 7,375.00 7-5 30,000.00 305 220 Retained Eamings Dividends Payable 30,000.00 7-10 4,250.00 100 400 Cash Service Revenue 4,250.00 7-12 + 3,500.00 100 105 Cash Accounts Receivable 3,500.00 7-14 7,100.00 510 Wages Expense 100 Cash A Trans A Chart Accts 7100 l GL Rev-Ex Directions Journal GL Assets AGL Liab-Equity 7-14 FX 510 100 7,100.00 Wages Expense Cash 7,100.00 7-15 1,825.00 500 200 Supplies Expense Accounts Payable 1,825.00 7-15 7,375.00 100 105 Cash Accounts Receivable 7,375.00 7-17 1,005.00 505 200 Mower Repair Expense Accounts Payable 1,005.00 Lenny's Lawn Service, Inc. General Journal Page # 2 Account Name Posted Debit Credit 2021 Month-Day 7-19 Account Number 110 100 Supplies Cash 26,950.00 26,950.00 7-20 100 105 Cash Accounts Receivable 30,000.00 30,000.00 7-21 510 100 Wages Expense Cash 7,500.00 7,500.00 7-23 100 215 Cash Uneamed Revenue + 31,275.00 31,275.00 7-25 100 Cash 105 Arrannte Raralanla B Trans A Chart Accts 1,000.00 GL Liab-Equity Directions A Journal GL Assets GL Rev ady 31,275.00 7-23 100 215 Cash Uneamed Revenue 31,275.00 7-25 100 105 400 Cash Accounts Receivable Service Revenue 1,000.00 6,300.00 7,300.00 3,725.00 7-27 100 400 Cash Service Revenue 3,725.00 1,825.00 7-27 200 Accounts Payable Cash 1,825.00 100 6,890.00 7-28 510 100 Wages Expense Cash 6,890.00 23,200.00 7-31 105 Accounts Receivable Service Revenue 23,200.00 400 30,000.00 7-31 220 100 Dividends Payable Cash 30,000.00 Lenny's Lawn Service, Inc General Journal TALE LOG Lenny's Lawn Service, Inc. - General Ledger Account # 100 Cash Journal Debit Credit Balance Page # 2021 Month-Day 7-1 7-1 Beginning Balance 38,250.00 35,000.00 38,250.00 Dr 73,250.00 Dr Account # 105 Accounts Receivable 024 A Directions Trans Turnal Chart Accts A Journal GL Assets AGL Liab-Equity GL Rov-E Account # 105 Accounts Receivable Balance Journal Page # Debit Credit 2021 Month-Day 7-1 Beginning Balance 33,500.00 33,500.00 DI Account # 110 Supplies Journal Page 1 Credit 2021 Month-Day 7-1 Balance Debit 4,375.000 Beginning Balance 4,375.00 Dr Account # 150 Equipment Journal Page Credit 2021 Month-Day 7-1 Balance Debit 48,000.00 Beginning Balance 48,000.00 Dr itinn TA A Chart Anat Alural AGL Assets AG Lab Equit A GRAVE JX Account # 110 Supplies Balance Credit Debit Journal Page # 2021 Month-Day 7-1 4,375.00 4,375.00 DO Beginning Balance Account # 150 Equipment Balance Credit Debit 2021 Month-Day 7-1 Journal Pago # 48,000.00 Dr 48,000.00 Beginning Balance Account # 155 Accumulated Depreciation 2021 Month-Day 7.1 Journal Page 1 Dobit Credit 18,000.00 Balance 18,000.00 C Beginning Balance