[The following information applies to the questions displayed below.]

Francines Fast Deliveries, Inc. (FFD) was organized in December of 2011. It had limited activity in 2011. The resulting balance sheet at the beginning of 2012 is provided below:

Francines Fast Deliveries, Inc. Balance Sheet at January 1, 2012
Assets:				Liabilities:
Cash	$	1,175		Accounts Payable	$	865
Accounts Receivable		650		Stockholders Equity:
Supplies		500		Contributed Capital	$	1,000
				Retained Earnings		460
Total Assets	$	2,325		Total Liabilities & Stk. Equity	$	2,325

January Transactions for Francines Fast Deliveries, Inc. (FFD)

Date
1	Owners invest $22,000 of additional cash in the business.
2a	Supplies are purchased for $750 on account.
2b	Insurance is paid for 12 months beginning January 1: $6,780 (Record as an asset)
2c	Rent is paid for 3 months beginning in January: $3,150 (Record as an asset)
2d	Two employees are hired. Each employee will be paid $1,150 per month
3	FFD borrows $25,000 from 1st State Bank at 6% annual interest.
6	A delivery van is purchased for cash. Including tax the total cost was $38,400. It will be used for 4 years and will be depreciated monthly using straight-line with no salvage value. A full month of depreciation will be charged in January.
7	$455 of the receivables from Decembers sales are collected.
8	$692 of the accounts payable from December are paid.
9	Performed services for customers on account. Mailed invoices totaling $9,000.
10	Services are performed for cash customers: $6,300.
16	Wages for the first half of the month are paid on January 16: $1,150.
20	The company receives $2,750 from a customer for an advance order for services to be provided in January and February.
25	Collections from customers on account (see January 9 transaction): $3,600
30a	The last 2 weeks wages earned by employees are $575 per employee and will be paid on February 3.
30b	A $725 utility bill for January arrived. It is due on February 15.

Additional Information for adjusting entries at January 31:

a.	Supplies on hand on January 31 total $375.
b.	The company completed 60% of the deliveries for the customer who paid in advance on January 20.
c.	Interest is accrued for the bank loan. (Assume a full month for the 1st State Bank loan.)
d.	Record January depreciation.
e.	Adjust the prepaid asset (Rent and Insurance) accounts as needed.

2.	Post the beginning balances and January transactions to the T-Accounts.

2.	Post the beginning balances and January transactions to the T-Accounts.

Can someone help me filling this out please!

Cash Accounts Receivable 1,175 0 650 0 Beg. bal. Jan. 1 Jan. 3 Beg. bal. Jan. 9 9,000 22,000 25,000 6,780 3,150 38,400 Jan. 2b Jan. 2c 455 3,600 Jan. 7 Jan. 25 VO Jan. 7 455 Jan. 6 Jan. 10 6,300 692 Jan. 8 End. bal. 5,595 Jan. 20 1,150 Jan. 16 2,750 3,600 Jan. 25 End. bal. 11,108 Supplies Prepaid Insurance Beg. bal. 500 0 Beg. bal. 0 0 Jan. 2a 750 Jan. 31a Jan. 2b 6,780 525 Jan. 31e End. 1,250 End. bal. 6,255 bal. Prepaid Rent Equipment Beg. 0 Beg. bal. 0 bal. Jan. 2a X 3,150 Jan. 31e Jan. 6 38,400 End. bal. 3,150 End. bal. 38,400 Accumulated Depreciation Accounts Payable Beg. bal. 0 0 Beg. bal. 865 Jan. 31d Jan. 8 692 750 Jan. 2a Jan. 30b End. bal. End. bal. 923 Unearned Revenue Notes Payable Beg. 0 0 Beg. bal. 0 0 bal. Jan. 31b 2,750 Jan. 20 25,000 Jan. 3 End. bal. 2,750 End. bal. 25,000 Interest Payable Wages Payable Beg. 0 0 Beg. bal. 0 0 bal. Jan. 31c 1,150 Jan. 30a End. bal. End. bal. 1,150 Contributed Capital Retained Earnings Beg. bal. 1,000 Beg. bal. 460 22,000 Jan. 1 > End. bal. 23,000 End. bal. 460