the question and what it asked for is that its looking at journal entries and matching transactions

Cash 40.000 FIGURE IT LTD, General Leder Accounts Receivable 25,000 Inventory 45,000 35,700 33.000 Prepaid Insurance 4,000 Building 100,000 Equipment 75,000 5,000 100,000 95,000 Land 50,000 Accum. Depreciation--Building 50,000 Accum. Depreciation--Equipment 25,000 50,000 75,000 40,000 Bank Loan Accounts Payable--Suppliers 68,500 Salaries Payable 27.000 60,000 20.000 72.000 25,000 1. C. Figures, Capital 108,500 I. C. Figures, Drawings Sales 50.000 450.000 Sales Returns & Allowances Sales Discounts Cost of Goods Sold 12.500 5.000 150,000 Depreciation Expense Insurance Expense Salaries Expense 40.000 12,000 145.000 20,000 72.000 25,000 I. C. Figures, Capital 208,500 1. C. Figures, Drawings Sales 50,000 450,000 Sales Returns & Allowances Sales Discounts Cost of Goods Sold 12,500 5,000 150,000 Depreciation Expense Insurance Expense Salaries Expense 40,000 12,000 145,000 Additional information 1 Figure it itd. uses a perpetual inventory system, 2 Purchase Returns and Allowances Purchase Discounts 55,200 $1,800 Cash 40.000 FIGURE IT LTD, General Leder Accounts Receivable 25,000 Inventory 45,000 35,700 33.000 Prepaid Insurance 4,000 Building 100,000 Equipment 75,000 5,000 100,000 95,000 Land 50,000 Accum. Depreciation--Building 50,000 Accum. Depreciation--Equipment 25,000 50,000 75,000 40,000 Bank Loan Accounts Payable--Suppliers 68,500 Salaries Payable 27.000 60,000 20.000 72.000 25,000 1. C. Figures, Capital 108,500 I. C. Figures, Drawings Sales 50.000 450.000 Sales Returns & Allowances Sales Discounts Cost of Goods Sold 12.500 5.000 150,000 Depreciation Expense Insurance Expense Salaries Expense 40.000 12,000 145.000 20,000 72.000 25,000 I. C. Figures, Capital 208,500 1. C. Figures, Drawings Sales 50,000 450,000 Sales Returns & Allowances Sales Discounts Cost of Goods Sold 12,500 5,000 150,000 Depreciation Expense Insurance Expense Salaries Expense 40,000 12,000 145,000 Additional information 1 Figure it itd. uses a perpetual inventory system, 2 Purchase Returns and Allowances Purchase Discounts 55,200 $1,800