The below accounts have to matched with the corresponding journal entries and the bottom picture is the answer key. I have spent about ten hours trying to get the numbers to work out but I must be missing something. Please show how you format the journal entries with the given accounts. Thank you!

100000 Bank Account

110100 Accounts Receivable (Direct Posting Account)

110150 Allowance for Bad Debt

110200 Interest Receivable

200600 Inventory-Operating Supplies

200900 Inventory-Raw Materials (Direct Post

200910 Inventory-Finished Goods (Direct Post)

200920 Inventory-Trading Goods (Direct Post)

200930 Inventory-Semi-finished Goods (Direct Post)

210000 Prepaid Insurance

211000 Prepaid Supplies

212000 Prepaid Advertising

215000 Prepaid Rent

216000 Deposits

220000 Notes Receivable

220110 Land

220210 Production Machinery, Equipment and Fixtures

220310 Accumulated Depreciation - Production mach, Equip.

220400 Office Furniture

220500 Accumulated Depreciation-Office Furniture

220600 Office Equip and Computers

220700 Accumulated Depreciation-Office Equipment

300100 Payables-Income Taxes

300200 Accounts Payable (Direct Posting Account)

300300 Payables-Interest

300400 Payables-Short-Term Notes

300500 Payables-Long-Term Notes

300600 Payables-Commissions

300700 Payables-Salaries and Wages

300800 Accrued Expense

310000 Goods Receipt / Invoice Receipt Account

320000 Accrued Tax - Output

321000 Accrued Tax-Input

322000 Unearned Revenues

329000 Common Stock

329100 Additional Paid-in-Capital

330010 Retained Earnings(Direct Post)

600000 Sales Revenue

610000 Sales Discount

620000 Miscellaneous Revenue

630000 Revenue Deductions

640000 Gain or Loss on Sale of Assets

650000 Customer Service Revenue

650100 Customer Service Revenue Settlement

700000 Labor (Salaries and Wages Expense)

720000 Raw Material Consumption Expense

720100 Finished Product Consumption Expense

720200 Trading Good Consumption Expense

720300 Semi-Finished Consumption Expense

740000 Supplies Expense

740100 Telephone and Internet Expense

740200 Legal and Professional Expense

740300 Rent Expense

740400 Insurance Expense

740500 Payroll Expense-Office

740600 Payroll Expense-Administrative

740700 Sales Expense

740800 Tax Expense - Property

740900 Tax Expense - Income

741000 Miscellaneous Expense

741100 Warranty Expense

741200 Bad Debt Expense

741300 Information Technology Expense Account

741400 Production Order Variance Expense Account

741500 Utilities Expense (Electricity & Phone)

741600 Manufacturing Output Settlement

741700 Manufacturing Output Settlement Variance

741800 Depreciation Expense

741900 Advertising Expense

742000 Vendor Discounts Missed

742100 Shipping Expense

760000 Purchase Price Difference

760100 Production Variance

770000 Research and Development

780000 Cost of Goods Sold

Account Balances as of December 31, 2019 Debit Balance Credit Balance 100000 Bank Account $252,518 110100 Accounts Receivable (Direct Posting Account) 108,420 110150 Allowance for Bad Debtg 2,500 110200 Interest Receivable 200600 Inventory-Operating Supplies 750 200900 Inventory-Raw Materials (Direct Post) 32,000 200910 Inventory-Finished Goods (Direct Post) 281,298 200920 Inventory-Trading Goods (Direct Post) 66,474 200930 Inventory-Semi-finished Goods (Direct Post) 210000 Prepaid Insurance 5,000 211000 Prepaid Supplies 212000 Prepaid Advertising 1,000 215000 Prepaid Rent 216000 Deposits 220000 Notes Receivable 220110 Land (Direct Post) 450,200 220210 Production Machinery, Equip & Fixtures(Dir.Post) 915,300 220310 Accumulated Depreciation-Machinery (Direct Post) 305,100 220400 Office Furniture 220500 Accumulated Depreciation-Office Furniture 220600 Office Equip and Computers 220700 Accumulated Depreciation- Office Equipment 300100 Payables-Income Taxes 300200 Accounts Payable (Direct Posting Account) 47,900 300300 Payables-Interest 300400 Payables-Short-Term Notes 300500 Payables-Long-Term Notes 300600 Payables-Commissions 300700 Payables-Salaries and Wages 135,000 300800 Payables-Accrued Expense 988 310000 Goods Receipt / Invoice Receipt Account 320000 Accrued Tax - Output 3,063 321000 Accrued Tax- Input 322000 Unearned Revenues 329000 Common Stock 1,000,000 329100 Additional Paid-in-Capital 330010 Retained Earnings (Direct Posting) 618,409Assignment Steps 1. Record the daily transactions if appropriate, [some events may not involve journal entries], as general journal entries into Excel. Summarize the effects of the journal entries in a Pivot Table summary. Link the Pivot Table into your Excel worksheet as a trial balance. You should create links between your spreadsheets to expedite this process and minimize the risk of an error in data entry. Looking over the answer to the sample problem may be helpful in reviewing your Excel skills. The next step is to record the adjusting entries into the general journal and then summarize them into a Pivot Table and then the trial balance