I would love help understanding how to fill in the transactions , understanding which account is credit and debited! As well as filling out the balance sheet !

ALCDUNT 101 CASH 104 ACCOUNTS RECEIVABLE 106 SUPPLIES 100 PREPAID INSURANCE 110 EQUIPMENT 111 ACCUM. DEPRECIATION-EQUIFMENT 115 BUILDING 120 ACCUM. DEPRECIATIONBUILDING 201 ACCOUNTS PAYABLE 202 NOTES PAYABLE 301 MARTIN WITAL 302 MARTIN DRAWING 400 SERVICE REVENUE 510 DEFRECIATION EXPENSE 540 SUPPLIES EXPENSE 550 INSURANCE EXPENSE 597 RENT EXPENSE ill/1015 Mm" PIMESIONAL SEM-TRANS'CI'IONS 1/1/1015 On January 1, 1015,Ann Martin invested $25,000 cash in her mnsulting rrn, Martin Pruiesiunal Services. 1/3/1015 1/5/1015 111017.015 1/14/2015 1/30/2015 1/31/2015 1/31/2015 1/31/2015 -- On January 2, Martin paid rent on her new ofce, in cash, $15001 On January 3, Martin paid Ioran Insurance policy, $1400. The Insurance policy Is for one year. On January 5, Manln purchased a plece of Equipment. The cost of the eqqurn en! was $4,300. Acash down payment was made In the amount of $1,000, and the res! will be pald In 30 days. Estimated lIfe of the asset was 4 years. On January 10, Manln purchased a BuIIdIng for $120,000. A down payment was made In the amount of $15,000: an $105,000 note payable was signed. \"I! \"III! Wild"! was 20 vars. On January 14, Manln purchased $3,000 of supplies on account. The revenue for the month of January was $33,000. Atotal of $12,000 was reoered In cash: the re\" was on account. On January 31, MartIn counted her suppIIes remainingthere were $2,400 of SUPPIIES l9\"- On January 31, we record insurance used up She started with insurance 0! $1,400 fora mewear policyso $200 of Insurance was ised up In January. On January 31, depreciation was recorded. Depreciation on the equipment ls $100, and depreciation on the building is $506. calculationsEquipment: Cost/Life = saaoo/As months = 5100. Buildiru: Cost/Life = summon/140 months = 5500. Comments nouns JUNASH 104 ACCOUNTS RECEIVABLE JWWPHIES 106 PREPAID INSURANCE 1L0 EQUIPMENT 111 ADCUM. DEPIECIATIDN-EQUIPMENT 11.5 BUILDING 120 ACCIJM. DEPRECIATIDN-BUILDING 201 ACCOUNTS PAYABLE EDI NOTES PAYABLE EDI. MARTINCAPITAL 302 MARTIN DRAWING \"SERVICE REVENUE 520 DEPRECIATIDN EXPENSE 540 SUPPLIES EXPENSE 550 INSURANCE EXPENSE 591' RENT WEMSE mmmt WNWSW" \"ITEM\" cum-ms ran \"W amen MIS 30!. MANN WIT-N. . NETINCDME SUBTOTAL 302 MARTIN DRAWING 301 MARTIN CAPITAL mm. Mm 101 mm PAVABLE 102 NOTE PAYABLE TOTAL WUTIES 1|! PREPAID INSURANCE 110 EQUIPMENT 111 ACHIM. WRECIATIm-WIPMENT 115 IUILEING 120mm. WRECIATIMAIUILDING 301 MARTIN CAPITAL TDTAIASSEIS TOTAL LIABILITIESUNNER'SEUITY kLOOE :ammi 0[ nap-mm LIM u