I need someone to help me with part B-F on the question attached i have calculated part 1. thank you

McBride Company has the following opening account balances in its general and subsidiary ledgers on January 1 and uses the periodic inventory system. All accounts have normal debit and credit balances. GENERAL LEDGER Account Number January 1 Opening Balance Account Title 101 Cash $35,750 112 Accounts Receivable 13,000 115 Notes Receivable 39,000 120 Inventory 18,000 126 Supplies 1,000 130 Prepaid Insurance 2,000 157 Equipment 6,450 158 Accumulated Depreciation Equip. 1,500 201 Accounts Payable 35,000 301 Owner's Capital 78,700 Schedule of Accounts Receivable Schedule of Accounts Payable (from accounts receivable subsidiary ledger) (from accounts payable subsidiary ledger) January 1 Opening Balance Credito r January 1 Opening Balance R. Kotsay $1,500 S. Otero $9,000 B. Boxberger 7,500 R. Rasmus 15,000 Customer D. 11,000 Baroni In addition, the following transactions have not been journalized for January 2017. S. Andrus Jan. 3 5 4,000 Sell merchandise on account to B. Berg $3,600, invoice no. 510, and J. Lutz $1,800, invoice no. 511. Purchase merchandise on account from S. Colt $5,000 and D. Kahn $2,700. 7 Receive checks for $4,000 from S. Andrus and $2,000 from B. Boxberger. 8 Pay freight on merchandise purchased $180. 9 Send checks to S. Otero for $9,000 and D. Baroni for $11,000. 9 Issue credit of $300 to J. Lutz for merchandise returned. 10 11 Cash sales from January 1 to January 10 total $15,500. Make one journal entry for these sales. Sell merchandise on account to R. Kotsay for $2,900, invoice no. 512, and to S. Andrus $900, invoice no. 513. Post all entries to the subsidiary ledgers. 12 Pay rent of $1,000 for January. 13 Receive payment in full from B. Berg and J. Lutz. 15 Withdraw $800 cash by I. McBride for personal use. 16 Purchase merchandise on account from D. Baroni for $12,000, from S. Otero for $13,900, and from S. Colt for $1,500. 17 Pay $400 cash for supplies. 18 Return $200 of merchandise to S. Otero and receive credit. 20 Cash sales from January 11 to January 20 total $17,500. Make one journal entry for these sales. 21 Issue $15,000 note to R. Rasmus in payment of balance due. 21 Receive payment in full from S. Andrus. Post all entries to the subsidiary ledgers. 22 Sell merchandise on account to B. Berg for $3,700, invoice no. 514, and to R. Kotsay for $800, invoice no. 515. 23 Send checks to D. Baroni and S. Otero in full payment. 25 Sell merchandise on account to B. Boxberger for $3,500, invoice no. 516, and to J. Lutz for $6,100, invoice no. 517. 27 Purchase merchandise on account from D. Baroni for $12,500, from D. Kahn for $1,200, and from S. Colt for $2,800. 28 Pay $200 cash for office supplies. 31 Cash sales from January 21 to January 31 total $22,920. Make one journal entry for these sales. 31 Pay sales salaries of $4,300 and office salaries of $3,600. Instructions (a) Record the January transactions in the appropriate journalsales, purchases, cash receipts, cash payments, and general. (b) Post the journals to the general and subsidiary ledgers. Add and number new accounts in an orderly fashion as needed. (c) Prepare a trial balance at January 31, 2017, using a worksheet. Complete the worksheet using the following additional information. 1.Supplies at January 31 total $700. 2.Insurance coverage expires on October 31, 2017. 3.Annual depreciation on the equipment is $1,500. 4.Interest of $30 has accrued on the note payable. 5.Inventory at January 31 is $15,000. (d) Prepare a multiple-step income statement and an owner's equity statement for January and a classified balance sheet at the end of January. (e) Prepare and post the adjusting and closing entries. (f) Prepare a post-closing trial balance, and determine whether the subsidiary ledgers agree with the control accounts in the general ledger. ENTRIES [Insert Name] [Institutional Affiliation] 1 ENTRIES a) B &F Sales journal Date Account Jan 3 B.Berg Jan 3 J. Lutz Jan 11 R.Kostsay Invoice number SL Accounts receivable 510 SL 01 $3600 511 SL 02 $1800 512 SL03 $2900 Jan 11 S.Andrus 513 Jan 22 B.Berg 514 SL 01 $3700 Jan 22 R.Kostay 515 SL03 $800 Jan 25 B. Boxberger 516 Jan 25 J. Lutz 517 SL 04 $900 SL01 $3500 SL 02 $6100 2 ENTRIES B&F PURCHASES JOURNAL Date account invoice No. PL Jan 5 S.Colt PL01 $5000 Jan5 D.Kahn PL02 $2700 PL03 $12500 Jan 27 D.Baroni Jan 27 D.Kahn Jan 27 PL02 S.Colt PL01 amount $1200 $2800 B&F Cash receipts journal Date details Accounts credited accounts receivable cash credit Jan7 check S, Andrus $4000 Jan 7 check B.Box Berger $2000 Jan 13 B.Berg $3600 3 ENTRIES Jan13 J. Lutz $1800 Cash payments journal Date details account debited Jan 8 cash Jan 9 folio freight merchandise cash discount purchases debtor sundry $180 checks S. Otero $9000 Jan 9 checks D. Baroni $11000 Jan 9 credit J.Lutz $300 Jan 12 rent $1000 Jan 16 D.Baroni $12000 Jan 16 S.Otero $13900 Jan 16 S.Colt $1500 Jan 17 supplies $400 Jan 18 credit S. Otero $200 Jan 28 office supplies $200 Jan 31 sales salaries $4300 4 ENTRIES Jan 31 office salaries $3600 GENERAL JOURNAL Journal entry for cash sales Date particulars Jan 10 cash debit credit $15500 Sales $15500 To record cash sales for Jan 10 Jan 20 cash $17500 Sales $17500 To record cash sales. From Jan 11 to Jan 20 Jan 31 cash $22920 Sales $22920 To record cash sales from Jan 21 to Jan 31 b) Posting 5 ENTRIES B.Berg Dr Cr Date particulars amount Jan 3 sales Jan 22 3600 sales 3700 Jan 25 sales 3500 J.Lutz Dr Cr Date particulars amount Jan 3 sales 1800 Jan 25 sales 6100 R. Kostay Dr Cr. Date particulars amount Jan 11 sales 2900 Jan 22 sales 800 S. Andrus Date particulars amount 6 ENTRIES Jan sales 900 Posting purchases S.Colt Dr. Cr. Date particulars amount Jan 5 purchases 5000 Jan 27 purchases 12000 D. Kahn Dr. Cr. Date particulars amount Jan 5 purchases 2700 Jan 27 purchases 1200 D. Baroni Dr. Cr. Date particulars amount Jan 27 purchases 12500 c) Trial balance Jan 31, 2017 7 ENTRIES Particulars 1. Suppliers 2. Depreciation 3. Inventory Total Debit $ 700 $1500 $15000 $17200 Credit $17200 d) Multiple step income statement Net sales (cash and credit) $78420 Purchases $24200 Gross profit. $54220 e) Post adjusting and closing entries Account title debit credit Cash Accounts receivable 13000+23300(total in purchases journal)-13000 Notes receivable 39000-15000(paid to R.Rasmus on 21st) F) Post-closing trial balance Account title debit Net sales Purchases Gross profit 10300 24000 credit $78420 $24200 $54220 8 ENTRIES 9 ENTRIES 10 ENTRIES [Insert Name] [Institutional Affiliation] 1 ENTRIES a) B &F Sales journal Date Account Jan 3 B.Berg Jan 3 J. Lutz Jan 11 R.Kostsay Invoice number SL Accounts receivable 510 SL 01 $3600 511 SL 02 $1800 512 SL03 $2900 Jan 11 S.Andrus 513 Jan 22 B.Berg 514 SL 01 $3700 Jan 22 R.Kostay 515 SL03 $800 Jan 25 B. Boxberger 516 Jan 25 J. Lutz 517 SL 04 $900 SL01 $3500 SL 02 $6100 2 ENTRIES B&F PURCHASES JOURNAL Date account invoice No. PL Jan 5 S.Colt PL01 $5000 Jan5 D.Kahn PL02 $2700 PL03 $12500 Jan 27 D.Baroni Jan 27 D.Kahn Jan 27 PL02 S.Colt PL01 amount $1200 $2800 B&F Cash receipts journal Date details Accounts credited accounts receivable cash credit Jan7 check S, Andrus $4000 Jan 7 check B.Box Berger $2000 Jan 13 B.Berg $3600 3 ENTRIES Jan13 J. Lutz $1800 Cash payments journal Date details account debited Jan 8 cash Jan 9 folio freight merchandise cash discount purchases debtor sundry $180 checks S. Otero $9000 Jan 9 checks D. Baroni $11000 Jan 9 credit J.Lutz $300 Jan 12 rent $1000 Jan 16 D.Baroni $12000 Jan 16 S.Otero $13900 Jan 16 S.Colt $1500 Jan 17 supplies $400 Jan 18 credit S. Otero $200 Jan 28 office supplies $200 Jan 31 sales salaries $4300 4 ENTRIES Jan 31 office salaries $3600 GENERAL JOURNAL Journal entry for cash sales Date particulars Jan 10 cash debit credit $15500 Sales $15500 To record cash sales for Jan 10 Jan 20 cash $17500 Sales $17500 To record cash sales. From Jan 11 to Jan 20 Jan 31 cash $22920 Sales $22920 To record cash sales from Jan 21 to Jan 31 b) Posting 5 ENTRIES B.Berg Dr Cr Date particulars amount Jan 3 sales Jan 22 3600 sales 3700 Jan 25 sales 3500 J.Lutz Dr Cr Date particulars amount Jan 3 sales 1800 Jan 25 sales 6100 R. Kostay Dr Cr. Date particulars amount Jan 11 sales 2900 Jan 22 sales 800 S. Andrus Date particulars amount 6 ENTRIES Jan sales 900 Posting purchases S.Colt Dr. Cr. Date particulars amount Jan 5 purchases 5000 Jan 27 purchases 12000 D. Kahn Dr. Cr. Date particulars amount Jan 5 purchases 2700 Jan 27 purchases 1200 D. Baroni Dr. Cr. Date particulars amount Jan 27 purchases 12500 c) Trial balance Jan 31, 2017 7 ENTRIES Particulars 1. Suppliers 2. Depreciation 3. Inventory Total Debit $ 700 $1500 $15000 $17200 Credit $17200 d) Multiple step income statement Net sales (cash and credit) $78420 Purchases $24200 Gross profit. $54220 e) Post adjusting and closing entries Account title debit credit Cash Accounts receivable 13000+23300(total in purchases journal)-13000 Notes receivable 39000-15000(paid to R.Rasmus on 21st) F) Post-closing trial balance Account title debit Net sales Purchases Gross profit 10300 24000 credit $78420 $24200 $54220 8 ENTRIES 9 ENTRIES 10