Please refer to the screenshots that I attached. Your work will be granted with 5 stars. Thank you!

Date Particulars Debit 31st Dec Lab wages $350,000 2016 Cash Design salaries $350,000 $210,000 Cash Quality wages $210,000 $25,000 Cash Labor Supplies $25,000 $65,000 Account Payables Construction Materials $65,000 $35,000 Cash Equipment Credit $35,000 $650,000 Cash $225,000 Note Payables $425,000 Fees expenses $45,000 Cash Miscellaneous expenses Cash $45,000 $145,000 $145,000