I posted this question before, but the format for the answer is confusing. Can someone help me with clarification for the debits and credits of the Unadjusted Trial Balance, Trial Balance, and Adjustments answer? Thank you

11/04/2020: The POS system amives and the trucking company presents a freight invoice of $92, which Pedal Pushers pays. 1104/2020: Pedal Pushers borrows $15,000 from their bank. The amount must be paid back in 90 days with 5% interest. 11/04/2020: Pedal Pushers buys office supplies for $590. 11/04/2020: Pedal Pushers purchases 100$85 Pro-Cycle bikes (regular size) and 60$95 ProCycle bikes (XL size) on account from Discount Distribution LLC, terms 2%/15, Net 30, FOB Destination. Pedal Pushers is selling the regular size bike for $165 and the XL size bike for $185. The inventory should be delivered 11/9/2020. 11/05/2020: Pedal Pushers purchases 55 regular size $12 bike helmets and 25XL size $15 bike helmets from Outfitters Wholesale Corp., terms 1\%/10, Net 30, FOB Destination. The helmets should arrive 11/9/2020. The company will charge customers $24 for the regular size and $30 for the larger size. 1109/2020: Both purchases from the 44 and the 5th arrive at the shop. 11/12/2020: Customer buys a regular size bike, paying cash. 11/14/2020: Customer buys 3 XL bikes, paying cash. 11/21/2020: Pedal Pushers pays for the purchase made on the 4th. 11/22/2020: Customer buys a regular size bike and a regular size helmet, paying cash. 11/30/2020: A count of office supplies shows that $320 are remaining. Trial balance, adjustment, and trial balance after adjustment are as follows