please help me balance out the General Ledger with the Post-Closing Trial Balance. All the numbers from the GL should match PCTB. See all the statements below for assistant.

Opening Trial Balance January 1 Account Number Account Name Debit Credit 100 Cash 28,000 120 Accounts Receivable 50,000 130 Prepaid Advertising 8,000 140 Supplies 6,000 180 Equipment 102,000 181 Accumulated Depreciation 12,000 200 Accounts Payable 77,000 205 Unearned Revenue 250 Long-term Notes Payable 14,000 300 Common Stock 58,000 310 Retained Earnings 33,000 350 Dividends 400 Service Revenue 501 Salaries Expense 502 Rent Expense 503 Depreciation Expense 504 Supplies Expense 505 Advertising Expense Total 194,000 194,000 1 5 Opening Balances Journal GL Worksheet 3 GENERAL JOURNAL Entry No. Date Posted Credit Debit 4,000 2-Jan Description Rent Expense Cash 1 502 100 4,000 4-Jan 2 120 28,000 Account Receivable Service Revenue 400 28,000 6-Jan 3 501 Salaries Expense Cash 8,000 100 8,000 B 9-Jan 4 140 3,000 Supplies Account Payable 4 200 3,000 5 6 11-Jan 5 100 16,000 Cash Account Receivable 7 120 16,000 8 6 180 12,000 19 13-Jan 20 21 Equipment Long Term Note Payable 250 12,000 22 16-Jan 7 Cash 7,500 100 300 23 Common Stock 7,500 24 25 19-Jan 8 Dividends Opening Balances 350 2,000 Worksheet Inc Stmt Journal GL SE St Ready Em B D F A 19-Jan 8 350 2,000 Dividends Cash 100 2,000 25-Jan 9 200 2,500 Account Payable Cash 100 2,500 28-Jan 10 1,000 Long Term Note Payable Cash 250 100 1,000 3 120 5,000 31-Jan Adj a Accounts Receivable 5 Service Revenue 400 5,000 5 6,000 505 130 6,000 504 4,000 140 4,000 1,000 7 31-Jan Adj b Advertising Expense 8 Prepaid Advertising 9 -0 31-Jan Adj c Supplies Expense 1 Supplies 12 13 31-Jan Adj d Depreciation Expense 14 Accumulated Depreciation 45 46 31-Jan Adj e Service Revenue 47 Unearned Revenue 48 49 31-Jan Clo 1 Retained Earnings 50 Service Revenue Opening Balances Journal GL 503 181 1,000 400 3,000 205 3,000 310 30,000 400 30,000 Worksheet Inc Stmt SE Ready D E F B C 31-Jan Adj b Advertising Expense Prepaid Advertising 6,000 505 130 6,000 504 31-Jan Adj c Supplies Expense Supplies 4,000 140 4,000 31-Jan Adj d Depreciation Expense Accumulated Depreciation 503 1,000 181 1,000 31-Jan Adj e Service Revenue Unearned Revenue 400 3,000 205 3,000 31-Jan Clo 1 Retained Earnings Service Revenue 310 30,000 400 30,000 501 502 503 504 231-Jan Clo 2 Salaries Expense 3 Rent Expense 4 Depreciation Expense 5 Supplies Expense 6 Advertising Expense 7 Retained Earnings 8 9 31-Jan Clo 3 Retained Earnings 60 Dividends 1 52 8,000 4,000 1,000 4,000 6,000 505 310 23,000 310 2,000 2,000 Opening Balances Journal GL Worksheet Inc Stmt SE Stn Ready GENERAL LEDGER Cash Acct # 100 Debit Credit Entry . Date No. 5 1-Jan Open 7 2-Jan 1 B 6-Jan 3 3 11-Jan 5 4,000 8,000 Balance Debit Credit 28,000 24,000 16,000 32,000 39,500 37,500 35,000 34,000 000w 16,000 7,500 10 16-Jan 7 11 19-Jan 12 25-Jan 13 28-Jan 9 2,000 2,500 1,000 10 14 Acct # 120 Credit 15 16 Accounts Receivable 17 Entry 18 Date No. Debit 19 1-Jan Open 20 4-Jan 2 28,000 21 11-Jan 5 22 31-Jan Adja 5,000 23 24 25 Prepaid Advertising Opening Balances N N 8 000 Balance Debit Credit 50,000 78,000 62,000 67,000 16,000 Acct # 130 GL Worksheet Journal Ind Str Ready Acct # 130 Balance Debit Credit Credit 8,000 2,000 6,000 5 Prepaid Advertising 6 Entry Date No. Debit 28 1 Jan Open 29 31-Jan Adj b 30 31 32 Supplies 33 Entry 34 Date No. Debit 35 1-Jan Open 36 9-Jan 4 3,000 37 31-Jan Adjc Credit Acct # 140 Balance Debit Credit 6,000 9,000 5,000 4,000 38 39 40 41 Equipment 42 Entry 43 Date 44 1-Jan Open 45 13-Jan 6 No. Debit Credit Acct # 180 Balance Debit Credit 102,000 114,000 12,000 46 47 48 49 Accumulated Depreciation Acct # 181 Opening Balances Journal GL Worksheet Inc St Ready Acct # 181 Balance Debit Credit 12,000 13,000 9 Accumulated Depreciation 0 Entry -1 Date No. Debit Credit 2 1-Jan Open 3 31-Jan Adjd 1,000 54 55 56 Accounts Payable 67 Entry 58 Date No. Debit Credit 59 1-Jan Open 60 9-Jan 4 3,000 61 25-Jan 9 2,500 62 Acct # 200 Balance Debit Credit 3 0 77,000 80,000 77,500 63 Acct # 205 64 65 Unearned Revenue 66 Entry 67 Date No. Debit 68 31-Jan Adj e 69 Balance Debit Credit Credit 3,000 3,000 70 71 72 73 Long-term Notes Payable Acct # 250 Opening Balances Journal GL Worksheet Inc Sto Ready Long-term Notes Payable Entry Date No. Debit Credit 1-Jan Open 13-Jan 6 12,000 28-Jan 10 1,000 Acct # 250 Balance Debit Credit 14,000 26,000 25,000 Common Stock Entry Date No. Debit 1-Jan Open 16-Jan 7 Credit Acct # 300 Balance Debit Credit 58,000 65,500 7,500 7 Credit 3 Retained Earnings 2 Entry D Date No. Debit 1 1-Jan Open 2 31-Jan Clo 1 30,000 3 31-Jan Clo 2 23,000 4 31-Jan Clo 3 2,000 5 Acct # 310 Balance Debit Credit 33,000 3,000 20,000 22,000 6 7 Dividends Acct # 350 Opening Balances Journal Dalanca Worksheet GL Inc Stmt Ready Dividends Entry Date No. 19-Jan 8 31-Jan Clo 3 Acct # 350 Balance Debit Credit 2,000 Credit Debit 2,000 2,000 0 Service Revenue Entry 6 Date No. Debit 4-Jan 2 B 31-Jan Adj e 3,000 2 31-Jan Clo 1 Acct # 400 Balance Debit Credit Credit 28,000 28,000 25,000 55,000 30,000 1 2 Salaries Expense 3 Entry 4 Date No. Debit 5 6-Jan 3 8,000 6 31-Jan Adj a 7 31-Jan Clo 2 Credit Acct # 501 Balance Debit Credit 8,000 3,000 5,000 5,000 8,000 co 8 9 0 Rent Expense 21 Entry Acct # 502 Balance Rent Expense Entry Date No. 2-Jan 1 31-Jan Clo 2 E F Acct # 502 Balance Debit Credit 4,000 Debit Credit 4,000 4,000 0 Depreciation Expense Entry Date No. Debit 31-Jan Adj d 1,000 31-Jan Clo 2 Acct # 503 Balance Debit Credit 1,000 Credit 1,000 0 Acct # 504 Balance Debit Credit 4,000 Credit 4,000 0 Supplies Expense Entry Date No. Debit 7 31-Jan Adj c 4,000 8 31-Jan Clo 2 9 0 -1 Advertising Expense -2 Entry 13 Date No. Debit 14 31-Jan Adj b 6,000 Acct # 505 Balance Debit Credit 6,000 Credit ol CAA Opening Balances Journal GL Worksheet Ino St Ready Date No. Credit Debit Credit Debit 4,000 2-Jan 1 4,000 31-Jan Clo 2 4,000 0 Acct # 503 Depreciation Expense Entry Date No. Debit 31-Jan Adj d 1,000 1 31-Jan Clo 2 Balance Debit Credit Credit 1,000 1,000 0 Acct # 504 Balance Debit Credit Credit 4,000 4,000 0 3 4 Supplies Expense 5 Entry 6. Date No. Debit 7 31-Jan Adj c 4,000 8 31-Jan Clo 2 99 10 1 Advertising Expense 12 Entry 43 Date No. Debit 44 31-Jan Adj b 6,000 45 31-Jan Clo 2 46 Acct # 505 Balance Debit Credit 6,000 Credit 6,000 0 17 Adjusting Entries Debit Credit a 5,000 Unadjusted Trial Balance Debit Credit 34,000 62,000 8,000 9,000 114,000 12,000 77,500 b 6,000 4,000 c d 1,000 e 3,000 Adjusted Trial Balance Debit Credit 34,000 67,000 2,000 5,000 114,000 13,000 77,500 3,000 25,000 65,500 33,000 2,000 30,000 8,000 4,000 1,000 4,000 6,000 Cash Accounts Receivable Prepaid Advertising Supplies 1 Equipment 2 Accumulated Depreciation 3 Accounts Payable 4 Unearned Revenue 5 Long-term Notes Payable 6 Common Stock 7 Retained Earnings 18 Dividends 19 Service Revenue 20 Salaries Expense 21 Rent Expense 22 Depreciation Expense 23 Supplies Expense 24 Advertising Expense 25 26 Total 27 28 25,000 65,500 33,000 2,000 28,000 ID e 3,000 a 5,000 8,000 4,000 d 1,000 4,000 6,000 b 241,000 241,000 19,000 19,000 247,000 247,000 Journal GL Opening Balances Worksheet Inc Stmt SE Stmt Bal Sheet Post- 3 Income Statement For the month ended January 31 Service Revenue $30,000 Expense Salaries Expense Rent Expense Depreciation Expense Supplies Expense Advertising Expense Total Expense 1 2 B 8,000 4,000 1,000 4,000 6,000 $23,000 1 5 Net Income $7,000 7 Statement of Stockholders' Equity For the month ended January 31 Common Retained Stock Earning Total Beginning Balance 58,000 33,000 91,000 Add:Common Stock Issued 7,500 7,500 Net Income 7,000 7,000 65,500 40,000 105,500 Less: Dividends 2,000 2,000 Ending Balance 65,500 38,000 103,500 Balance Sheet January 31 Assets: -5 Current Assets Cash 34,000 Accounts Receivable 67,000 Prepaid Advertising 2,000 Supplies 5,000 Total Current Assets 108,000 2 Non Current Assets 3 Equipment 114,000 4 Less: Accumulated Depreciation 13,000 Total Non Current Assets 101,000 6 Total Assets: $209,000 7 18 Liabilities and Stockholder's Equity 19 Accounts Payable 77,500 20 Unearned Revenue 3,000 21 Total Current Liabilities 80,500 22 Non Current Liabilities 23 Long-term Notes Payable 25,000 24 Total Liabilities $105,500 25 Stockholder's Equity 26 Common Stock 65,500 Dotainod Earnings 28 Onn Opening Balances Journal GL Wor 27 Ready E E Cash 34,000 Accounts Receivable 67,000 Prepaid Advertising 2,000 Supplies 5,000 Total Current Assets 108,000 Non Current Assets 3 Equipment 114,000 4 Less: Accumulated Depreciation 13,000 5 Total Non Current Assets 101,000 Total Assets: $209,000 7 B Liabilities and Stockholder's Equity 9 Accounts Payable 77,500 0 Unearned Revenue 3,000 1 Total Current Liabilities 80,500 2 Non Current Liabilities 3 Long-term Notes Payable 25,000 4 Total Liabilities $105,500 -5 Stockholder's Equity C6 Common Stock 65,500 27 Retained Earnings 38,000 28 Total Stockholder's Equity $103,500 29 BO Total Liabilities and Stockholder's Equit $209,000 31 82 Opening Balances Journal GL Worksheet Inc Stmt SE Stmt Bal Sheet Peci D G H For the Month Ended January 31 Credit Debit 34,000 67,000 2,000 5,000 114,000 Acct # 100 Cash 120 Accounts Receivable 130 Prepaid Advertising 140 Supplies 180 Equipment 181 Accumulated Depreciation 200 Accounts Payable 205 Unearned Revenue 250 Long-term Notes Payable 300 Common Stock 310 Retained Earnings 350 Dividends 400 Service Revenue 501 Salaries Expense 502 Rent Expense Depreciation Expense 504 Supplies Expense Advertising Expense 13,000 77,500 3,000 25,000 65,500 38,000 503 505 222,000 222,000 Total Worksheet GL Ind stmt SE Stmt Bal Sheet Journal Post-Closing Trial Balance Opening Balances 1 Cash Flow Worksheet Jan 31 2 3 4 Cash 5 Accounts Receivable 6 Prepaid Advertising 7 Supplies 3 Equipment 9 Accumulated Depreciation 10 Total Assets 34,000 67,000 2,000 5,000 114,000 (13,000) 209,000 Jan 1 28,000 50,000 8,000 6,000 102,000 (12,000) 182,000 Change 6,000 proof 17,000 Operating (6,000) Operating (1,000) Operating 12,000 Investing (1,000) Special 27,000 77,000 12 Accounts Payable 13 Unearned Revenue 14 Long-term Notes Payable 15 Common Stock 16 Retained Earnings 17 18 Total Liab + SE 19 77,500 3,000 25,000 65,500 38,000 14,000 58,000 33,000 500 Operating 3,000 Operating 11,000 Financing 7,500 Financing 5,000 see below 209,000 182,000 27,000 20 21 Net Income Dividends 22 23 24 25 26 7,000 Operating 2,000 Financing 5,000 ournal March IA B Statement of Cash Flows For the month ended January 31 Cash Flow From Operating Activities 5 Net Income 7 Change in Accounts Receivable 3 Change in Prepaid Advertising 9 Change in Supplies 10 Change in Accounts Payable 11 Change in Unearned Revenue 12 Add: Accumulated Depreciation 13 Net Cash from Operating Activities 14 7,000 (17,000) 6,000 1,000 500 3,000 1,000 1,500 (12,000) (12,000) 15 Cash Flow From Investing Activities 16 Change in Equipment 17 Net Cash from Investing Activites 18 19 Cash Flow from Financing Activities 20 Change in Long-term Notes Payable 21 Issuance of Commom Stock 22 Payment of Dividents 23 Net Cash From Financing Activities 24 25 Net Increase (Decrease) in Cash 11,000 7,500 (2,000) 16,500 6,000 25 3,000 1,000 1,500 (12,000) (12,000) 11 Change in Unearned Revenue 12 Add: Accumulated Depreciation 13 Net Cash from Operating Activities 14 15 Cash Flow From Investing Activities 16 Change in Equipment 17 Net Cash from Investing Activites 18 19 Cash Flow from Financing Activities 20 Change in Long-term Notes Payable 21 Issuance of Commom Stock 22 Payment of Dividents 23 Net Cash From Financing Activities 24 25 Net Increase (Decrease) in Cash 26 27 Cash Balance, January 1 28 29 Cash Balance, January 31 11,000 7,500 (2,000) 16,500 6,000 28,000 $34,000 0 31 32 83 84 35 Cash Flow Worksheet Cash Flow Statement Inc Stmt SE Stmt Bal Sheet Post-Closing Trial Balance