Looking at the info and journal entries provided (part A) what would B and C be? thanks a bunch

i dont have an opening balance, this is all the info i have

If you can help with just these two I'd really appriciate it.

Part One - Trial Balance Worksheet A. Journalize and post the normal monthly transactions for December 2019 (shown below). Use the correct format andprovide a brief explanation for each entry. Remember: DR=CR, debits should be listed first. Record the journal entries on Worksheet #2 and then go to Worksheet #1 and enter them in the appropriate column(s) and calculate new totals for all accounts. (This means entering the amounts for the journal entries into Worksheet #1, columns H&I and then total all accounts to the right in columns K&L. Be sure you total each column across the bottom also. Aces, Inc. - Normal journal entries for the month of December, 2019: Dec 1 Issued 65,000 shares of common stock for $14 per share. Dec 1 Issued 65,000 shares of common stock for $14 per share. Dec 1 Paid December rent of $7,500. Dec 1 Issued $200,000 note payable at face amount with an interest rate of 10% due in 5 years. Dec 3 Purchased $350,000 of inventory terms 1/10, net 30. Dec 5 Sold land at cost for cash, $20,000 Dec 8 Sold equipment with original cost of $60,000 and accumulated depreciation of $35,000 for $18,000 cash. Dec 9 Purchased equipment for $50,000 cash. Dec 10 Sold inventory on account for $340,000 with a cost of $160,000, terms 2/15, net 30. Dec 10 Sold inventory on account for $340,000 with a cost of $160,000, terms 2/15, net 30. Dec 11 Paid for merchandise inventory that was purchased on December 3rd. Dec 15 Paid utilities, $1,700 Dec 18 Wrote off uncollectible accounts, $18,000. Dec 19 Received payment for sale on December 10th. Dec 31 Declared and paid cash dividend of $0.40 per share. Dec 31 Paid wages and salaries of $9,200. B. Part One, continued: Adjusting Journal Entries B. 1. 3. Part One, continued: Adjusting Journal Entries Record the AJE's in worksheet #3 and then to worksheet #1 and total, as you did in Part A above. Accrue interest on note issued on December 1st. 2. Depreciation expense for the month is $1,120 for for the building and $605 for equipment. Accrue sales of $42,000 with a cost of goods sold of $19,000. 4. Prepaid insurance of $483 expired in December. Unearned revenue of $7,500 was earned during December. Record patent amortization of $1,200. Allowance for bad debt account should equal 3% of the accounts receivable balance rounded to the nearest dollar. 5. 6. 7. C. Part One, continued: Closing Journal Entries Record appropriate closing entries in worksheet #4 and then in worksheet #1 and total as before. II 7,500 Journal Enteries Date Particulars L/F Debit ($) Credit ($) Dec 1 Bank A/C Dr 910,000 To Common Stock A/C 910,000 (Being 65,000 common stock issued for $14 each) 1 Rent A/C Dr To Cash A/C 7,500 (Being rent paid) 1 Bank A/C Dr 200,000 To Note Payable A/C 200,000 (Being note payable issued at face value @ 10% interest rate) 3 Purchases A/C Dr 350,000 To Creditor (Supplier) A/C 350,000 Being inventory purchased on credit) 5 Cash A/C Dr 20,000 To Land A/C 20,000 (Being land sold ) "8 Cash A/C Dr 18,000 Statement of Profit & Loss A/C Dr 7,000 To Equipment Alc 25,000 (Being equipment WDV $25,000 sold for $18,000) Equipment A/C 50,000 To Cash A/C 50,000 "9 Dr 6 398,700) 14:09 9 Equipment A/C Dr 50,000 To Cash A/C 50,000 (Being equipment purchased for cash) 10 Customer (Debtor) A/C Dr 340,000 To Sales A/C 340,000 Being inventory sold on credit to customer) " 11 Creditor (Supplier) A/C Dr 350,000 To Cash A/C 350,000 (Being cash paid to supplier against the purchases made on Dec 3) 15 Utilities A/C Dr 1,700 To Cash A/C 1,700 Being cash paid for utilities) " 18 Bad Debts A/C Dr 18,000 To Customer (Debtor) A/C 18,000 Being bad debts written - off) 19 Cash A/C Dr 322,000 To Customer (Debtor) A/C 322,000 Being cash received from debtor after adjusting bad debts) " 31 Dividend A/C Dr 26,000 To Cash A/C 26,000 (Being cash dividend paid on 65,000 common stock @$0.40per share) " 31 Wages & Salaries A/C Dr 9,200 To Cash A/C zon 6 To Cash 14609 50,000 (Being equipment purchased for cash) 10 Customer (Debtor) A/C Dr 340,000 To Sales A/C 340,000 Being inventory sold on credit to customer) " 11 Creditor (Supplier) A/C Dr 350,000 To Cash A/C 350,000 (Being cash paid to supplier against the purchases made on Dec 3) " 15 Utilities A/C Dr 1,700 To Cash A/C 1,700 Being cash paid for utilities) " 18 Bad Debts A/C Dr 18,000 To Customer (Debtor) A/C 18,000 Being bad debts written - off) 19 Cash A/C Dr 322,000 To Customer ( Debtor) A/C 322,000 Being cash received from debtor after adjusting bad debts) "31 Dividend A/C Dr 26,000 To Cash A/C 26,000 (Being cash dividend paid on 65,000 common stock @$0.40per share) "31 Wages & Salaries A/C Dr 9,200 To Cash A/C 9,200 Being wages & salaries paid for cash) Closing Journal Entries REQUIRED: Leave a blank line between each journal entry Date DR CR Adjusting Entries REQUIRED: Leave a blank line between each journal entry Date DR CR