make a balance sheet using the journal entries given above

The following are the merchandising transactions for the month of July of Healthy Candy, which is located in Doha Festival City and applies the perpetual inventory system: July 1: Sold merchandise to Applelton Sweets in the USA for $760 cash. The exchange rate on that date was ($1 = QR 3.6). The merchandise had cost QR 1,500 July 5: Purchased merchandise from King Kandy in Qatar for QR 1,700 under credit terms of 3/10, n/30. FOB shipping point July 6: Sold merchandise to Qatar Academy for QR 4,500, under credit terms of 2/15, n/60. FOB destination. The merchandise had cost QR 2,300 July 10: Paid freight charges of QR 50 cash on the purchase of July 5 and QR 65 cash on the sale of July 6 July 11: Received returned goods from Qatar Academy of QR 1,000. The cost of the returned goods was QR 550. However, the goods were defective and had a scrap value of QR 200 July 15: Received the balance due from Qatar Academy, after excluding returns and discounts (if any) July 18: Sold merchandise to The Four Seasons Hotel Doha for QR 3,200 under credit terms of 2/10, 1/30, FOB shipping point. The merchandise had cost QR 1,700 July 20: Paid the balance due to King Kandy, after excluding returns and discounts (if any) July 26: Received a notice that The Four Seasons Hotel Doha is closing down as a result of the pandemic and will not be able to pay for its July 18 purchase. The accountant of Healthy Candy decided to treat the amount owed as uncollectable. Assume that the company is using the direct write-off method July 30: Unpredictably received a QR 2,000 cash payment from The Four Seasons Hotel Doha Credit Date 1. July Debit QR 2736 Cash Sales - Appleton sweets QR 2736 1. July QR 1,500 Cost of goods sold Merchandise inventory QR 1,500 5. July QR 1,700 Merchandise inventory Accounts Payable - King Kandy QR 1,700 6. July Accounts Receivable - Qatar Academy QR 4,500 Sales QR 4,500 6. July QR 2,300 Cost of goods sold Merchandise inventory QR 2,300 10. July Merchandise inventory (the buyer paid) QR 115 Cash QR 115 11, July QR 1,000 Sales returns and allowances Accounts Receivable - Qatar Academy QR 1,000 11, July QR 200 Merchandise inventory Cost of goods sold QR 200 15, July Sales Sales discount QR 3430 QR 70* Accounts Receivable - Qatar Academy QR 3,500 18, July Accounts Receivable - Four seasons Hotel QR 3,200 QR 3,200 18. July Sales Cost of goods sold Merchandise inventory QR 1,700 QR 1,700 20. July Accounts payable king kandy QR 1,700 Cash QR 1,700 26, July QR 3,200 Bad debt expense Account Receivables - four seasons hotel Account Receivables - Four seasons hotel QR 3,200 30. July QR 2,000 Bad debt expense QR 2,000 30, July Cash QR 2,000 Accounts receivable - four seasons hotel QR 2,000