I've already attempted the general journal if you could check if it is correct and then do the rest of the answers that would be great!

One Trick Pony (OTP) incorporated and began operations near the end of the year, resulting in the following post-closing balances at December 31 Cash Accounts Receivable Allowance for Doubtful Accounts Inventory Unearned Revenue (30 units) Accounts Payable Notes Payable (long-term) Common Stock Retained Earnings $ 18,620 9,650 900* 2,800 4,350 1,300 15,000 5,000 4,520 * credit balance The following information is relevant to the first month of operations in the following year. OTP will sell inventory at $145 per unit. OTP's January 1 inventory balance consists of 35 units at a total cost of $2,800. OTP'S policy is to use the FIFO method, recorded using a perpetual inventory system. In December, OTP received a $4,350 payment for 30 units to be delivered in January; this obligation was recorded in Unearned Revenue. Rent of $1,300 was unpaid and recorded in Accounts Payable at December 31 OTP's note payable matures in three years, and accrues interest at a 10% annual rate