please help i attached a picture of instructions/journal entey and 2 other pictures with chart of accounts on it

HY Chart of Accounts Journal Journal Instructions Journal Me transactions of January 31, April 20 and October 4 Refer to the Churt of Account wig con On January 31. Wilderness Resorts increased 22,500 shares of its common stock at 531 per share on April 20 Wilderness Resorts sold 12,300 of the required shares at $40 per share On October 4 Widemess Resorts sold the remaining shares at 528 per share JOURNAL DATE DESTION 1 1 3 Joumare the transactions of January 31, April 20 and October 4 Refer to the Chart of Accounts for exact wording of accounts . 5 Chart of Accounts ASSETS REVENUE 110 Cash 410 Sales 610 Interest Revenue 120 Accounts Receivable 131 Notes Receivable 132 Interest Receivable EXPENSES 510 Cost of Merchandise Sold 141 Merchandise Inventory 145 Office Supplies 151 Prepaid Insurance 181 Land 193 Equipment 194 Accumulated Depreciation-Equipment 515 Credit Card Expense 520 Salaries Expense 531 Advertising Expense 532 Delivery Expense 533 Selling Expenses 534 Rent Expense 535 Insurance Expense 536 Office Supplies Expense 537 Organizational Expenses 562 Depreciation Expense-Equipment LIABILITIES 210 Accounts Payable 221 Notes Payable 226 Interest Pavable Chart of Accounts Journal Chart of Accounts 231 Cash Dividends Payable 236 Stock Dividends Distributable 590 Miscellaneous Expense 710 Interest Expense 241 Salaries Payable st 261 Mortgage Note Payable old ol EQUITY 28 311 Common Stock 312 Paid-In Capital in Excess of Par-Common Stock dic 315 Treasury Stock 321 Preferred Stock 322 Paid-In Capital in Excess of Par-Preferred Stock 331 Paid-In Capital from Sale of Treasury Stock 340 Retained Earnings 351 Cash Dividends 352 Stock Dividends