Please do not do the journal entry again. It is only there for reference. I am looking for help with the trial balance part of the assignment. The check figure given is $20,100 and I am looking for what goes in each column as a debit or credit to get that trial balance of $20,100

HEAVENLY CREATIONS TRIAL BALANCE JANUARY 31, 20XX \begin{tabular}{l|l|l|} \hline & Dr. & Cr. \\ \hline Cash & & \\ Equipment & & \\ Accumulated Depreciation & & \\ Capital & & \\ Sales & & \\ Cost of Goods Sold & & \\ S\&A Expenses & & \\ \hline Totals & & \\ \hline \end{tabular} Table 3: Heavenly Creations Entries Journal Entries for the Month Heaven invested $10,000 in cash into Heavenly Creations Heaven bought indirect ingredients for the cakes in the amount of \$2,279 and indirect ingredients in the amount of $150 on account Heaven signed an agreement for a cell phone on account Heaven signed a rental agreement on account for a cash register Heaven purchased a new oven and paid cash Heaven paid her vendors for the cake ingredients bought on account Heaven started using the direct materials to make cakes Recognized payable for Brianna and Alexis direct wages Recognized payable for Heaven's first month of salary Recognized Aunt Ellen wages for supervising nieces Recognized Professor's fee for accounting work Apply Manufacturing Overhead to Production Paid payables for cash register and phone Recorded completion of cakes that are available for sale Recorded Cash Sale of Cakes Record Payment of Indirect Product Cost - Utilities and Rent Paid Labor for Month Recorded Depreciation of Oven Recorded MOH Allocation Adjustment Recorded Raw Material Inventory Adjustment TABLE 1: COST INFORMATION Heavenly Creations Check Figures \begin{tabular}{l|lr} Cash Account Balance & $ & 7,759 \\ \hline Trial Balance & $ & 20,100 \\ Cost of Goods Manufactured & $ & 5,479 \\ Income Statement & $ & 3,659 \\ Contribution Margin & $ & 5,171 \\ \hline Contribution Margin per unit & $ & 25.86 \\ Break Even in Dollars & $ & 2,924 \end{tabular} Revised 11/2021 salaries. Her nieces worked 300 hours in total for the month. January was a very good month for the bakery since it baked 200 cakes and sold all for cash. The average selling price was $50 per cake. All manufacturing overhead is closed out at month-end. The supplier was paid in full at month-end. Heaven's Raw Material physical periodic inventory count resulted in an Inventory level valued at zero at month-end. Required: Use Table 3 to record and post the Heavenly Creations, Inc. January transactions using the General Journal and the provided T-accounts (round all calculations to 2 decimal places) All other costs such as utilities, must be accounted for in the Taccounts provided (assume such transactions where applicable, are paid in cash). Table 4 shows the Chart of Accounts for Heavenly Creations, Inc. Reporting (Assignment \#4 \& \#5) Since Heaven was not paying much attention to the discussion on journal entries in her one accounting class, she does not understand the T-accounts that you provided. However, she heard through her accountant that there is a manufacturing report that would provide her with the same information as the T-accounts and is more user-friendly. She believes that the report is called the Statement of Cost of Goods Manufactured. Required: Prepare: a Trial Balance; the Statement of Cost of Goods Manufactured and an Income Statement for the month of January. Breakeven Analysis/Target Sales (Assignment \#6) Although business was off to a good start in January, Heaven realized that she will need to be profitable in order to continue as a viable business. Heaven discussed the subject of profitability with her accountant who suggested that she first needs to determine her breakeven point in both unit sales and dollars. He explained to her that breakeven is the point where all costs are covered by sales and so, profit is equal to zero. He also suggested that the company should establish the monthly target profitability in order to determine the number of cakes it would need to sell to achieve this level. Since Heaven did not know how to perform this calculation and in order to save money, she asked you to calculate the company's breakeven point and the target sales need to achieve a monthly profit of $500. Required: Calculate Heavenly Creations, Inc.'s breakeven point in both units and sales dollars. Also, calculate the sales needed in order to achieve a monthly profit of $500. Note: Use four decimal places in converting from total to per unit cost. Materials HEAVENLY CREATIONS TRIAL BALANCE JANUARY 31, 20XX \begin{tabular}{l|l|l|} \hline & Dr. & Cr. \\ \hline Cash & & \\ Equipment & & \\ Accumulated Depreciation & & \\ Capital & & \\ Sales & & \\ Cost of Goods Sold & & \\ S\&A Expenses & & \\ \hline Totals & & \\ \hline \end{tabular} Table 3: Heavenly Creations Entries Journal Entries for the Month Heaven invested $10,000 in cash into Heavenly Creations Heaven bought indirect ingredients for the cakes in the amount of \$2,279 and indirect ingredients in the amount of $150 on account Heaven signed an agreement for a cell phone on account Heaven signed a rental agreement on account for a cash register Heaven purchased a new oven and paid cash Heaven paid her vendors for the cake ingredients bought on account Heaven started using the direct materials to make cakes Recognized payable for Brianna and Alexis direct wages Recognized payable for Heaven's first month of salary Recognized Aunt Ellen wages for supervising nieces Recognized Professor's fee for accounting work Apply Manufacturing Overhead to Production Paid payables for cash register and phone Recorded completion of cakes that are available for sale Recorded Cash Sale of Cakes Record Payment of Indirect Product Cost - Utilities and Rent Paid Labor for Month Recorded Depreciation of Oven Recorded MOH Allocation Adjustment Recorded Raw Material Inventory Adjustment TABLE 1: COST INFORMATION Heavenly Creations Check Figures \begin{tabular}{l|lr} Cash Account Balance & $ & 7,759 \\ \hline Trial Balance & $ & 20,100 \\ Cost of Goods Manufactured & $ & 5,479 \\ Income Statement & $ & 3,659 \\ Contribution Margin & $ & 5,171 \\ \hline Contribution Margin per unit & $ & 25.86 \\ Break Even in Dollars & $ & 2,924 \end{tabular} Revised 11/2021 salaries. Her nieces worked 300 hours in total for the month. January was a very good month for the bakery since it baked 200 cakes and sold all for cash. The average selling price was $50 per cake. All manufacturing overhead is closed out at month-end. The supplier was paid in full at month-end. Heaven's Raw Material physical periodic inventory count resulted in an Inventory level valued at zero at month-end. Required: Use Table 3 to record and post the Heavenly Creations, Inc. January transactions using the General Journal and the provided T-accounts (round all calculations to 2 decimal places) All other costs such as utilities, must be accounted for in the Taccounts provided (assume such transactions where applicable, are paid in cash). Table 4 shows the Chart of Accounts for Heavenly Creations, Inc. Reporting (Assignment \#4 \& \#5) Since Heaven was not paying much attention to the discussion on journal entries in her one accounting class, she does not understand the T-accounts that you provided. However, she heard through her accountant that there is a manufacturing report that would provide her with the same information as the T-accounts and is more user-friendly. She believes that the report is called the Statement of Cost of Goods Manufactured. Required: Prepare: a Trial Balance; the Statement of Cost of Goods Manufactured and an Income Statement for the month of January. Breakeven Analysis/Target Sales (Assignment \#6) Although business was off to a good start in January, Heaven realized that she will need to be profitable in order to continue as a viable business. Heaven discussed the subject of profitability with her accountant who suggested that she first needs to determine her breakeven point in both unit sales and dollars. He explained to her that breakeven is the point where all costs are covered by sales and so, profit is equal to zero. He also suggested that the company should establish the monthly target profitability in order to determine the number of cakes it would need to sell to achieve this level. Since Heaven did not know how to perform this calculation and in order to save money, she asked you to calculate the company's breakeven point and the target sales need to achieve a monthly profit of $500. Required: Calculate Heavenly Creations, Inc.'s breakeven point in both units and sales dollars. Also, calculate the sales needed in order to achieve a monthly profit of $500. Note: Use four decimal places in converting from total to per unit cost. Materials