I'm facing trouble in this assignment, would you please solve appendix A to guide and help me.

Appendix A: Year-End Transactions 1. On December 20, 2020, a shipment arrived containing 10 chlorine cartridges, or 20 weeks supply, that are used to disinfect the pool water. The invoice price was $20,000 and the vendor offered extended terms so that payment is not due until June 30 of 2021. 2. On December 23, 2020, the company negotiated a new $250,000 line of credit with CIBC for the coming year, to be renegotiated again before the end of December 2021. 3. The winter months are in big demand and the policy of the park is for groups to pre- book their events. Many have already done so. On December 28, 2020, a cheque came in the mail in the amount of $17,000 from a corporate client. They had requested a booking of the entire park for January 2, 2021, for its employees and their families as a Christmas bonus. Back in mid-November, at the time of booking the client agreed to put down 50% as a deposit before year-end to secure the booking with the balance to be paid 15 days after the event. 4. On December 15, 2020, Mr. Burns agreed to purchase a new waterslide from a supplier. Mr. Burns went to the supplier's warehouse to personally pick out the new slide which was marked as 'Sold' in Mr. Burns' presence. It was shipped on December 29, 2020 and will be installed before the water park opens next summer. The terms were FOB Shipping point. The cost of the new slide is $175,000. A bank draft was wired on December 29, 2020 for 25% of the cost of the slide. The remaining 75% of the balance is due in three separate instalments to be made on April 30 of 2021, 2022, and 2023. There is no interest charged on the balance owing. 5. On November 01, 2020, the insurance company sent an invoice in the amount of $36,000 for the annual insurance policy covering the period December 01, 2020 - November 30, 2021. The payment was finally made on January 03, 2021, thanks to the broker having arranged a payment extension. 6. On December 12, 2020, Typhoon Lagoon Inc. purchased (and paid for) $65,000 in non- perishable concession merchandise inventory from Happy Time Snacks. Typhoon requested delivery in April 2021 just ahead of the opening of the water park.Appendix B (available in Excel) Typhoon Lagoon Inc. List of Accounts Year Ended December 31, 2020 Cash 16,000 Accounts receivable 177,000 Interest receivable 51,000 Land 619,000 Buildings (net of 290,000 depreciation) 996,000 Equipment (net of 150,000 depreciation) 1,036,000 Notes receivable 39,000 Prepaid expenses 46,000 Office supplies 39,300 Inventories 192,000 Accounts payable 39,500 Deferred revenue 83,200 Mortgage payable 667,740 Interest payable 84,000 Wages payable 49,000 Common shares, 10,000 Issued 263,000 Retained earnings 1,814,800 Ticket sales 830,000 Concessions and merchandise sales 541,000 Cost of products sold 294,300 Selling expense 123,400 Salaries & wages expense 333,400 Interest expense 49,840 Depreciation expense 14,000 Supplies expense 13,000 Property tax expense 36,000 Income tax expense 32,000 General & administrative expense 160,000 Dividends declared 105,000 Note 1: Principal payments of $42,000 are due on the mortgage each year. Note 2: The cash balance consists of $25,000 with CIBC and a $9,000 overdraft with RBC. Note 3: No share transactions took place during the year. Note 4: $105,000 dividends were declared and paid