Please help I am so confused

ANN SIMPSON,DESIGNER Unadjusted Trial Balance \begin{tabular}{l|r|r|} \multicolumn{2}{l|}{ November 30, 2018 } & \multicolumn{2}{c|}{ Balance } \\ \hline Account Title & Debit & Credit \\ \hline & $23,400 & \\ \hline Cash & $60,000 & \\ \hline Inventory & 22,000 & \\ \hline Accounts Receivable & 5,000 & \\ \hline Office Supplies & 3,000 & \\ \hline Prepaid Insurance & 20,000 & \\ \hline Furniture & 24,000 & \\ \hline Land & 40,000 & \\ \hline Goodwill & & $19,900 \\ \hline Accounts Payable & & 600 \\ \hline Utilities Payable & $235,400 & $235,400 \\ \hline Unearned Revenue & & \\ \hline Common Stock & 25,000 & \\ \hline Dividends & 6,000 & \\ \hline Service Revenue & 2,000 & \\ \hline Cost of goods sold & 1,000 & \\ \hline Salaries Expense & & 100,000 \\ \hline Rent Expense & & \\ \hline Utilities Expense & & 76,900 \\ \hline Total & & \\ \hline \end{tabular} 1. An inventory of supplies showed $500 were on hand or not used. 2. The furniture was purchased for $40,000. It has $0 salvage value and a 10 year useful life. One year of depreciation must be recorded. 3. $3,000 of insurance was purchased for 12 months. $1,500 of insurance was used. 4. Performed $20,000 of services that was paid for in advance 5. On last day of the month, performed $80,000 of services for new customer and will be paid next month 6. Happy cleaners provided $10,000 of cleaning services on the last day of the month. This waas a special yearly clean. They will be paid next month. 7. An inventory count revealed there was $7,000 of inventory shrinkage. This was a larger than usual amount of shrinkage. 8. The company estimates bad debt expense to be 10% of accounts receivable. 9. A company with net assets of $100,000 was purchased for $200,000 one year ago. The current fair value of the company is 190,000 . Perform a goodwill impairment test and record an impairment entry if one is needed. 10. The company had a calculated warranty expense of 11,000 on oustanding sales 11. The company sold an additional 10,000 shares at a market price of $30. The par value of the stock is $1. 12. The company purchased 1,000 of its own shares at a market price of $30. General Journal General Ledger (starting with balances from unadjusted trial balance) \begin{tabular}{l|l|l|ll|l|ll} \multicolumn{3}{c|}{ Furniture } & & & \multicolumn{3}{c}{ Sales or Service Revenue } \\ \cline { 1 - 8 } & Unadj Bal. & 20,000 & & & & 76,900 & Unadj Bal. \\ \cline { 1 - 8 } & & & & & & \\ \cline { 1 - 8 } & & & & & & \\ \hline & & & & & & Bal. \end{tabular} \begin{tabular}{l|l|l|ll|l|l} \multicolumn{2}{c}{ Depreciation Expense- Furniture } & & \multicolumn{2}{c}{ Accumulated Depreciation-Furniture } \\ \cline { 1 - 7 } & & & & & & \\ \hline & & & & & & Bal. \end{tabular} Adjusted Trial Balance \begin{tabular}{|l|l|l|} \hline \multicolumn{1}{|c|}{\begin{tabular}{|l|l|} \hline \multicolumn{1}{|c|}{ ANN SIMPSON DESIGNER } \\ Adjusted Trial Balance \\ December 31, 2018 \end{tabular}} & \multicolumn{2}{|c|}{ Credit } \\ \hline & Debit & Crance \\ \hline Account Title & & \\ \hline Cash & & \\ \hline Inventory & & \\ \hline Accounts Receivable & & \\ \hline Allowance for Doubtful Accounts & & \\ \hline Office Supplies & & \\ \hline Prepaid Insurance & & \\ \hline Land & & \\ \hline Furniture & & \\ \hline Accumulated Depreciation-Furniture & & \\ \hline Goodwill & & \\ \hline Accounts Payable & & \\ \hline Utilities Payable & & \\ \hline Unearned Revenue & & \\ \hline Allowance for Warranty Expense & & \\ \hline Common Stock & & \\ \hline Additional Paid in Capital-Common Stock & & \\ \hline Treasury Stock & & \\ \hline Dividends & & \\ \hline Sales or Service Revenue & & \\ \hline Cost of goods sold & & \\ \hline Utilities Expense & & \\ \hline Rent Expense & & \\ \hline Cleaning expense & & \\ \hline Salary Expense & & \\ \hline Supplies Expense & & \\ \hline Depreciation Expense- Furniture & & \\ \hline Insurance expense & & \\ \hline Bad debt expense & & \\ \hline Impairment loss & & \\ \hline \end{tabular} \begin{tabular}{|l|} \hline \multicolumn{1}{|c|}{ ANN SIMPSON DESIGNER } \\ Income Statement \\ Year Ended December 31,2018 \end{tabular} \begin{tabular}{|l|} \hline \multicolumn{1}{|c|}{ ANN SIMPSON DESIGNER } \\ Statement of Owner's Equity \\ Year Ended December 31, 2018 \\ \hline Beginning, January 1, 2018 \\ \hline Net income for the year \\ \hline \end{tabular} INC. Statement of Cash Flows Cash Flow from Operating Activities: Net Income (Loss) Adjustments to reconcile net income to cash: Provided by Operating Activities Depreciation expense Impariment loss Loss on disposal of long term assets Gain on disposal of long term assets Increase in accounts receivable Increase in inventory Increase in supplies Increase in prepaid insurance Increase in accounts payable Increase in utilities payable Increase in unearned revenue Increase in Allowance for warranty expense Net Cash Provided by Opearting Activities Cash Flow from Investing Activities: Cash receipt for sale of land Cash payment for acquisition furniture Cash payment for acquisiton Goodwill Net Cash Provided (Used) by Investing Activities Cash Flow from Financing Activities: Cash payment from purchase of common stock Cash receipt for sale of common stock cash payment of dividends Net Cash Provided (Used) by Financing Activities Net Increase (Decrease) in Cash Beginning Cash Balance Ending Cash Balance Other Information: Lat was purchased for $25,000 worth of stock (gave stock and received land) Furniture was purchased for $16,000 in cash Goodwill was purchased for $10,000 in cash The compnay sold stock for $342,000 in cash Company stock was purchased for $30,000 in cash The company paid $4,000 in cash dividends ANN SIMPSON,DESIGNER Unadjusted Trial Balance \begin{tabular}{l|r|r|} \multicolumn{2}{l|}{ November 30, 2018 } & \multicolumn{2}{c|}{ Balance } \\ \hline Account Title & Debit & Credit \\ \hline & $23,400 & \\ \hline Cash & $60,000 & \\ \hline Inventory & 22,000 & \\ \hline Accounts Receivable & 5,000 & \\ \hline Office Supplies & 3,000 & \\ \hline Prepaid Insurance & 20,000 & \\ \hline Furniture & 24,000 & \\ \hline Land & 40,000 & \\ \hline Goodwill & & $19,900 \\ \hline Accounts Payable & & 600 \\ \hline Utilities Payable & $235,400 & $235,400 \\ \hline Unearned Revenue & & \\ \hline Common Stock & 25,000 & \\ \hline Dividends & 6,000 & \\ \hline Service Revenue & 2,000 & \\ \hline Cost of goods sold & 1,000 & \\ \hline Salaries Expense & & 100,000 \\ \hline Rent Expense & & \\ \hline Utilities Expense & & 76,900 \\ \hline Total & & \\ \hline \end{tabular} 1. An inventory of supplies showed $500 were on hand or not used. 2. The furniture was purchased for $40,000. It has $0 salvage value and a 10 year useful life. One year of depreciation must be recorded. 3. $3,000 of insurance was purchased for 12 months. $1,500 of insurance was used. 4. Performed $20,000 of services that was paid for in advance 5. On last day of the month, performed $80,000 of services for new customer and will be paid next month 6. Happy cleaners provided $10,000 of cleaning services on the last day of the month. This waas a special yearly clean. They will be paid next month. 7. An inventory count revealed there was $7,000 of inventory shrinkage. This was a larger than usual amount of shrinkage. 8. The company estimates bad debt expense to be 10% of accounts receivable. 9. A company with net assets of $100,000 was purchased for $200,000 one year ago. The current fair value of the company is 190,000 . Perform a goodwill impairment test and record an impairment entry if one is needed. 10. The company had a calculated warranty expense of 11,000 on oustanding sales 11. The company sold an additional 10,000 shares at a market price of $30. The par value of the stock is $1. 12. The company purchased 1,000 of its own shares at a market price of $30. General Journal General Ledger (starting with balances from unadjusted trial balance) \begin{tabular}{l|l|l|ll|l|ll} \multicolumn{3}{c|}{ Furniture } & & & \multicolumn{3}{c}{ Sales or Service Revenue } \\ \cline { 1 - 8 } & Unadj Bal. & 20,000 & & & & 76,900 & Unadj Bal. \\ \cline { 1 - 8 } & & & & & & \\ \cline { 1 - 8 } & & & & & & \\ \hline & & & & & & Bal. \end{tabular} \begin{tabular}{l|l|l|ll|l|l} \multicolumn{2}{c}{ Depreciation Expense- Furniture } & & \multicolumn{2}{c}{ Accumulated Depreciation-Furniture } \\ \cline { 1 - 7 } & & & & & & \\ \hline & & & & & & Bal. \end{tabular} Adjusted Trial Balance \begin{tabular}{|l|l|l|} \hline \multicolumn{1}{|c|}{\begin{tabular}{|l|l|} \hline \multicolumn{1}{|c|}{ ANN SIMPSON DESIGNER } \\ Adjusted Trial Balance \\ December 31, 2018 \end{tabular}} & \multicolumn{2}{|c|}{ Credit } \\ \hline & Debit & Crance \\ \hline Account Title & & \\ \hline Cash & & \\ \hline Inventory & & \\ \hline Accounts Receivable & & \\ \hline Allowance for Doubtful Accounts & & \\ \hline Office Supplies & & \\ \hline Prepaid Insurance & & \\ \hline Land & & \\ \hline Furniture & & \\ \hline Accumulated Depreciation-Furniture & & \\ \hline Goodwill & & \\ \hline Accounts Payable & & \\ \hline Utilities Payable & & \\ \hline Unearned Revenue & & \\ \hline Allowance for Warranty Expense & & \\ \hline Common Stock & & \\ \hline Additional Paid in Capital-Common Stock & & \\ \hline Treasury Stock & & \\ \hline Dividends & & \\ \hline Sales or Service Revenue & & \\ \hline Cost of goods sold & & \\ \hline Utilities Expense & & \\ \hline Rent Expense & & \\ \hline Cleaning expense & & \\ \hline Salary Expense & & \\ \hline Supplies Expense & & \\ \hline Depreciation Expense- Furniture & & \\ \hline Insurance expense & & \\ \hline Bad debt expense & & \\ \hline Impairment loss & & \\ \hline \end{tabular} \begin{tabular}{|l|} \hline \multicolumn{1}{|c|}{ ANN SIMPSON DESIGNER } \\ Income Statement \\ Year Ended December 31,2018 \end{tabular} \begin{tabular}{|l|} \hline \multicolumn{1}{|c|}{ ANN SIMPSON DESIGNER } \\ Statement of Owner's Equity \\ Year Ended December 31, 2018 \\ \hline Beginning, January 1, 2018 \\ \hline Net income for the year \\ \hline \end{tabular} INC. Statement of Cash Flows Cash Flow from Operating Activities: Net Income (Loss) Adjustments to reconcile net income to cash: Provided by Operating Activities Depreciation expense Impariment loss Loss on disposal of long term assets Gain on disposal of long term assets Increase in accounts receivable Increase in inventory Increase in supplies Increase in prepaid insurance Increase in accounts payable Increase in utilities payable Increase in unearned revenue Increase in Allowance for warranty expense Net Cash Provided by Opearting Activities Cash Flow from Investing Activities: Cash receipt for sale of land Cash payment for acquisition furniture Cash payment for acquisiton Goodwill Net Cash Provided (Used) by Investing Activities Cash Flow from Financing Activities: Cash payment from purchase of common stock Cash receipt for sale of common stock cash payment of dividends Net Cash Provided (Used) by Financing Activities Net Increase (Decrease) in Cash Beginning Cash Balance Ending Cash Balance Other Information: Lat was purchased for $25,000 worth of stock (gave stock and received land) Furniture was purchased for $16,000 in cash Goodwill was purchased for $10,000 in cash The compnay sold stock for $342,000 in cash Company stock was purchased for $30,000 in cash The company paid $4,000 in cash dividends