please help with number 3 from the lost of questions

please just answer question 3 accoring to info listed

Summary of May receipts \begin{tabular}{|l|} \hline Account Name \\ \hline Cash \\ \hline Service Revenue \\ \hline Supplies Expense \\ \hline Cornmon Stock \\ \hline Insurance Expense \\ \hline Equipment \\ \hline Depreciation Expense \\ \hline Accounts Payable \\ \hline Notes Payable \\ \hline Accounts Receivable \\ \hline Interest Expense \\ \hline Retained Earnings \\ \hline Unearned Service Revenue \\ \hline Wages Expense \\ \hline Prepaid Insurance \\ \hline Supplies \\ \hline Interest Payable \\ \hline Accumulated Depreciation-Equipment \\ \hline Dividends \\ \hline Phone Expense \\ \hline \end{tabular} \begin{tabular}{|c|l|} \hline Account Number & Account Name \\ \hline 10 & cash \\ \hline 11 & supplies expense \\ \hline 12 & common stock \\ \hline 13 & equitment \\ \hline 14 & prepaid insurance \\ \hline 15 & supplies \\ \hline 16 & dividends \\ \hline 20 & service revenue \\ \hline 21 & depreciation expense \\ \hline 22 & retained earning \\ \hline 30 & insurnace expense \\ \hline 31 & intrest expense \\ \hline 32 & accumulated depreciation equitment \\ \hline 33 & phone expense \\ \hline 40 & accounts payable \\ \hline 41 & notes payable \\ \hline 42 & accounts receivable \\ \hline 43 & uneamed service revenue \\ \hline 44 & intrest payable \\ \hline 45 & wage expense \\ \hline \end{tabular} 1. Create a chart of accounts for Yards by Joe. Assign a two-digit number to each account name given and arrange accounts in the chart of account order. Use the chart of account workbook page (yellow) on the Excel template to complete this task. 2. Complete the T-account label with the number you have assigned to each account. The account names are already labeled. Use the T-account workbook page (blue) on the Excel template to complete this task. 3. Using information from Joe's receipt summary page, complete the general journal for the month of May. You can omit transaction descriptions. Use the general journal workbook page (red) on the Excel template to complete this task. 4. Post the journal transactions to the T-accounts. Use both the T-account (blue) and general journal workbook pages (red) on the Excel template to complete this task. 5. Create an unadjusted trial balance for May. Use the unadjusted trial balance workbook page (green) on the Excel template to complete this task