I need to create a T-Accounts with those Transactions .

for each transactions !! create a Journal Entries .

\begin{tabular}{|l|lr|l|l|} \hline 22 & \multicolumn{2}{|c|}{ B } & \multicolumn{1}{|c|}{ C } \\ \hline 20 & $ & (150) & - & Bought Electric company av \\ \hline 21 & $ & (200) & - & Bought B\&0 Railroad av \\ \hline 24 & $ & (28) & - & Pennsylvania paid rent \\ \hline 25 & $3 & (200) & - & City tax av \\ \hline 26 & $4 & - & & Just visting \\ \hline 27 & $ & (180) & - & Bought Tennessee av \\ \hline \end{tabular}