The first picture is the question. The next two pictures are the parts I have already completed. I started part C but I got confused (which is what I need help with). Thank you!

The following portion is what I need help with

Problem 2-3A (Part Level Submission) Tom Zopf owns and manages a computer repair service, which had the following trial balance on December 31, 2016 (the end of its fiscal year) TABLETTE REPAIR SERVICE, INC. Trial Balance December 31, 2016 Debit Credit $ 8,000 Cash 15,000 Accounts Receivable Supplies 11,000 3,000 Prepaid Rent 21,000 Equipment Accounts Payable $17,000 30,000 Common Stock Retained Earnings 11,000 $58,000 $58,000 Summarized transactions for January 2017 were as follows. Advertising costs, paid in cash, $1,000 1. 2. Additional supplies acquired on account $3,600. 3. Miscellaneous expenses, paid in cash, $1,700. Cash collected from customers in payment of accounts receivable $13,000 Cash paid to creditors for accounts payable due $14,400. Repair services performed during January: for cash $5,000; on account $9,000 Wages for January, paid in cash, $3,000. Dividends during January were $1,600. 4. 5. 6. 7. 8. Open T-accounts for each of the accounts listed in the trial balance, and enter the opening balances for 2017 Cash Bal. $8,000 Accounts Receivable Bal. $15,000 Supplies Bal, $11,000 Prepaid Rent Bal. $3,000 Equipment Bal. $21,000 Accounts Payable Bal. $3,600 Common Stock Bal. $30,000 Retained Earnings Bal. $11,000 Prepare journal entries to record each of the January transactions. (Credit account titles are aut required, select "No Entry" for the account titles and enter 0 for the amounts.) No. Account Titles and Explanation Debit Credit 1. Advertising Expense $1,000 Cash $1,000 2. Supplies $3,600 Accounts Payable $3,600 3. Miscellaneous Expense $1,700 Cash $1,700 4. Cash $13,000 Accounts Receivable $13,000 5. Accounts Payable $14,400 Cash $14,400 6 $5,000 Cash Accounts Receivable $9,000 Service Revenue $14,000 7. Salaries and Wages Expen $3,000 Cash $3,000 8. Dividends $1,600 $1,600 Cash (c) Post the journal entries to the accounts in the ledger. (Post entries in the order of journal entries presented in the previous part.) Cash Bal 8,000 1 $1,000 4 $13,000 3 $1,700 6 5 $5,000 $14,400 7 $3,000 $1,600 Bal. Accounts Receivable Bal. 15,000 6 Supplies Bal 11,000 Prepaid Rent Bal. 3,000 Equipment Bal. 21,000 Accounts Payable Bal 17,000 Accounts Payable Bal. 17,000 Common Stock Bal. 30,000 Retained Earnings Bal 11,000 Dividends Service Revenue Advertising Expense Miscellaneous Expense Salaries and Wages Expense