Please help with Instructions 1-4 I am very confused.

The trial balance of the Elker Fashions Incorporated contained the following accounts at December 31,2008 the end of the company's calendar year Elker Fashions Incorporated Trial Balance December 31, 2008 Debit Credit Cash Accounts Receivable Merchandise Inventory (Beginning) Land Buildings Accumulated Depreciation-Buildings Equipment Accumulated Depreciation-Equipment Notes Payable Accounts Payable Common Stock Retained Earnings Dividends Sales Sales Discounts Purchases Purchase Discounts Freight-in Salaries Expense Utilities Expense Repair Expense Gas and Oil Expense Insurance Expense $26,500 42,200 52,500 94,000 183,000 $56,400 84,500 42,400 40,000 37,500 205,500 67,800 11,000 865,800 6,100 720,000 16,400 12,900 70,700 11,400 5,900 7,600 3,500 $ 1,331,800 $ 1,331,800 Adjustment data 1. 2. Other data Depreciation is $12,000 on buildings and $10,000 on equipment. (Both are administrative expenses.) Interest of S9,000 is unpaid on notes payable at December 31. 1. The beginning balance of accounts receivable is $26,750