this is my journal enrty thats complete that might be helpf for this question
\begin{tabular}{|c|c|c|c|c|c|} \hline 16 & January 26 & Cost of goods sold & 0 & 4,590 & \\ \hline & & Merchandise inventory & 0 & & 4,5900 \\ \hline \multirow[t]{2}{*}{17} & January 31 & Wages expense & 0 & 2,1500 & \\ \hline & & Cash & 0 & & 2,1500 \\ \hline \multirow[t]{2}{*}{18} & February 01 & Propaid rent & 0 & 2,5950 & \\ \hline & & Cash & 0 & & 2,595 \\ \hline \multirow[t]{3}{*}{19} & February 03 & Accounts payable & 0 & 9,004 & \\ \hline & & Merchandise inventory & 0 & & 950 \\ \hline & & Cash & 0 & & 8,909 \\ \hline \multirow[t]{2}{*}{20} & February 05 & Advertising expense & 0 & 5800 & \\ \hline & & Cash & 0 & & 5800 \\ \hline \multirow[t]{2}{*}{21} & February 11 & Cash & 0 & 5,4700 & \\ \hline & & Accounts recelvable-Alex's Engineering Company & 0 & & 5,470 \\ \hline \multirow[t]{2}{*}{22} & February 15 & Santana Rey, Withdrawals & 0 & 4,600 & \\ \hline & & Cash & 0 & & 4,600 \\ \hline \multirow[t]{2}{*}{23} & February 23 & Accounts receivable-Deita Company & 0 & 3,3700 & \\ \hline & & Sales & 0 & & 3,3700 \\ \hline \multirow[t]{2}{*}{24} & February 23 & Cost of goods sold & 0 & 2,460 & \\ \hline & & Merchandise inventory & 0 & & 2,4600 \\ \hline \multirow[t]{2}{*}{25} & February 26 & Wages expense & 0 & 1,7200 & \\ \hline & & Cash & e & & 1,7200 \\ \hline \multirow[t]{2}{*}{26} & Feoruary 27 & Mleage expense & 0 & 2560 & \\ \hline & & Cash & 0 & & 2560 \\ \hline \multirow[t]{2}{*}{27} & March OB & Computer supplies & 0 & 2,7600 & \\ \hline & & Accounts payable & 0 & & 2,7600 \\ \hline \multirow[t]{2}{*}{28} & March 09 & Cash & 0 & 3,3700 & \\ \hline & & Accounts receivable-Delta Company & 0 & & 3,3700 \\ \hline \multirow[t]{2}{*}{29} & March 11 & Repairs expense-Computer & 0 & 8900 & \\ \hline & & Cash & 0 & & 8900 \\ \hline \multirow[t]{2}{*}{30} & March 16 & Cash & 0 & 5,3100 & \\ \hline & & Computer services revenue & 0 & & 5,3100 \\ \hline \multirow[t]{2}{*}{31} & March 19 & Accounts payable & & 4,0200 & \\ \hline & & Cash & 0 & & 4,020 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline No & Date & General Journal & Debit & Credit \\ \hline \multirow[t]{3}{*}{1} & January 04 & Wages payable & 8600 & \\ \hline & & Wages expense & 2150 & \\ \hline & & Cash & & 1,075 \\ \hline \multirow[t]{2}{*}{2} & January os & Cash & 24,8000 & \\ \hline & & Santana Rey, Capital & & 24,8000 \\ \hline \multirow[t]{2}{*}{3} & January 07 & Merchandise inventory & 7,100 & \\ \hline & & Accounts payable & & 7,100 \\ \hline \multirow[t]{2}{*}{4} & January 09 & Cash & 2,7180 & \\ \hline & & Accounts receivable-Gomez Company & & 2,7180 \\ \hline \multirow[t]{3}{*}{5} & January 11 & Uneamed computer services rovenue & 1,4500 & \\ \hline & & Accounts receivable-Alex's Engineering Compary & 5,470 & \\ \hline & & Computer services revenue & & 6,920 \\ \hline \multirow[t]{2}{*}{6} & January 13 & Accounts receivable-Liu Corporation & 4,2000 & \\ \hline & & Sales & & 4,200 \\ \hline \multirow[t]{2}{*}{7} & January 13 & Cost of goods sold & 3,5000 & \\ \hline & & Merchandise inventory & & 3,500 \\ \hline \multirow[t]{2}{*}{8} & January 15 & Merchandise inventory & 6400 & \\ \hline & & Cash & & 6400 \\ \hline \multirow[t]{2}{*}{9} & January 16 & Cash & 4,1400 & \\ \hline & & Computer services revenue & & 4,1400 \\ \hline \multirow[t]{3}{*}{10} & January 17 & Accounts payable & 7,1000 & \\ \hline & & Merchandise inventory & & 710 \\ \hline & & Cash & & 7,0290 \\ \hline \multirow[t]{2}{*}{11} & January 20 & Sales returns and allowances & 5000 & \\ \hline & & Accounts receivable - Liu Corporation & & 5000 \\ \hline \multirow[t]{3}{*}{12} & January 22 & Cash & 3,6630 & \\ \hline & & Sales discounts & 370 & \\ \hline & & Accounts recelvablo-Liu Corporation & & 3,700 \\ \hline \multirow[t]{2}{*}{13} & January 24 & Accounts payable & 4960 & \\ \hline & & Merchandise inventory & & 4960 \\ \hline \multirow[t]{2}{*}{14} & January 26 & Merchandise inventory & 9,500 & \\ \hline & & Accounts payable & & 9,500 \\ \hline \multirow[t]{2}{*}{15} & January 26 & Accounts receivabie - KC, incorporated & 5,8900 & \\ \hline & & Sales & & 5,890 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multirow[t]{2}{*}{32} & March 24 & Accounts receivable-Easy Leasing & 2 & 9,167 & \\ \hline & & Computer services revenue & 0 & & 9,167 \\ \hline \multirow[t]{2}{*}{33} & March 25 & Accounts receivable-Wildcat Services & 0 & 2,870 & \\ \hline & & Sales & 0 & & 2,870 \\ \hline \multirow[t]{2}{*}{34} & March 25 & Cost of goods sold & 2 & 2,072 & \\ \hline & & Merchandise inventory & 0 & & 2,072 \\ \hline \multirow[t]{2}{*}{35} & March 30 & Accounts receivable-IFM Company & 0 & 2,290 & \\ \hline & & Sales & 0 & & 2,290 \\ \hline \multirow[t]{2}{*}{36} & March 30 & Cost of goods sold & Q & 1,248 & \\ \hline & & Merchandise inventory & 0 & & 1,248 \\ \hline \multirow[t]{2}{*}{37} & March 31 & Mileage expense & 0 & 960 & \\ \hline & & Cash & 0 & & 960 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline 16 & January 26 & Cost of goods sold & 0 & 4,590 & \\ \hline & & Merchandise inventory & 0 & & 4,5900 \\ \hline \multirow[t]{2}{*}{17} & January 31 & Wages expense & 0 & 2,1500 & \\ \hline & & Cash & 0 & & 2,1500 \\ \hline \multirow[t]{2}{*}{18} & February 01 & Propaid rent & 0 & 2,5950 & \\ \hline & & Cash & 0 & & 2,595 \\ \hline \multirow[t]{3}{*}{19} & February 03 & Accounts payable & 0 & 9,004 & \\ \hline & & Merchandise inventory & 0 & & 950 \\ \hline & & Cash & 0 & & 8,909 \\ \hline \multirow[t]{2}{*}{20} & February 05 & Advertising expense & 0 & 5800 & \\ \hline & & Cash & 0 & & 5800 \\ \hline \multirow[t]{2}{*}{21} & February 11 & Cash & 0 & 5,4700 & \\ \hline & & Accounts recelvable-Alex's Engineering Company & 0 & & 5,470 \\ \hline \multirow[t]{2}{*}{22} & February 15 & Santana Rey, Withdrawals & 0 & 4,600 & \\ \hline & & Cash & 0 & & 4,600 \\ \hline \multirow[t]{2}{*}{23} & February 23 & Accounts receivable-Deita Company & 0 & 3,3700 & \\ \hline & & Sales & 0 & & 3,3700 \\ \hline \multirow[t]{2}{*}{24} & February 23 & Cost of goods sold & 0 & 2,460 & \\ \hline & & Merchandise inventory & 0 & & 2,4600 \\ \hline \multirow[t]{2}{*}{25} & February 26 & Wages expense & 0 & 1,7200 & \\ \hline & & Cash & e & & 1,7200 \\ \hline \multirow[t]{2}{*}{26} & Feoruary 27 & Mleage expense & 0 & 2560 & \\ \hline & & Cash & 0 & & 2560 \\ \hline \multirow[t]{2}{*}{27} & March OB & Computer supplies & 0 & 2,7600 & \\ \hline & & Accounts payable & 0 & & 2,7600 \\ \hline \multirow[t]{2}{*}{28} & March 09 & Cash & 0 & 3,3700 & \\ \hline & & Accounts receivable-Delta Company & 0 & & 3,3700 \\ \hline \multirow[t]{2}{*}{29} & March 11 & Repairs expense-Computer & 0 & 8900 & \\ \hline & & Cash & 0 & & 8900 \\ \hline \multirow[t]{2}{*}{30} & March 16 & Cash & 0 & 5,3100 & \\ \hline & & Computer services revenue & 0 & & 5,3100 \\ \hline \multirow[t]{2}{*}{31} & March 19 & Accounts payable & & 4,0200 & \\ \hline & & Cash & 0 & & 4,020 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline No & Date & General Journal & Debit & Credit \\ \hline \multirow[t]{3}{*}{1} & January 04 & Wages payable & 8600 & \\ \hline & & Wages expense & 2150 & \\ \hline & & Cash & & 1,075 \\ \hline \multirow[t]{2}{*}{2} & January os & Cash & 24,8000 & \\ \hline & & Santana Rey, Capital & & 24,8000 \\ \hline \multirow[t]{2}{*}{3} & January 07 & Merchandise inventory & 7,100 & \\ \hline & & Accounts payable & & 7,100 \\ \hline \multirow[t]{2}{*}{4} & January 09 & Cash & 2,7180 & \\ \hline & & Accounts receivable-Gomez Company & & 2,7180 \\ \hline \multirow[t]{3}{*}{5} & January 11 & Uneamed computer services rovenue & 1,4500 & \\ \hline & & Accounts receivable-Alex's Engineering Compary & 5,470 & \\ \hline & & Computer services revenue & & 6,920 \\ \hline \multirow[t]{2}{*}{6} & January 13 & Accounts receivable-Liu Corporation & 4,2000 & \\ \hline & & Sales & & 4,200 \\ \hline \multirow[t]{2}{*}{7} & January 13 & Cost of goods sold & 3,5000 & \\ \hline & & Merchandise inventory & & 3,500 \\ \hline \multirow[t]{2}{*}{8} & January 15 & Merchandise inventory & 6400 & \\ \hline & & Cash & & 6400 \\ \hline \multirow[t]{2}{*}{9} & January 16 & Cash & 4,1400 & \\ \hline & & Computer services revenue & & 4,1400 \\ \hline \multirow[t]{3}{*}{10} & January 17 & Accounts payable & 7,1000 & \\ \hline & & Merchandise inventory & & 710 \\ \hline & & Cash & & 7,0290 \\ \hline \multirow[t]{2}{*}{11} & January 20 & Sales returns and allowances & 5000 & \\ \hline & & Accounts receivable - Liu Corporation & & 5000 \\ \hline \multirow[t]{3}{*}{12} & January 22 & Cash & 3,6630 & \\ \hline & & Sales discounts & 370 & \\ \hline & & Accounts recelvablo-Liu Corporation & & 3,700 \\ \hline \multirow[t]{2}{*}{13} & January 24 & Accounts payable & 4960 & \\ \hline & & Merchandise inventory & & 4960 \\ \hline \multirow[t]{2}{*}{14} & January 26 & Merchandise inventory & 9,500 & \\ \hline & & Accounts payable & & 9,500 \\ \hline \multirow[t]{2}{*}{15} & January 26 & Accounts receivabie - KC, incorporated & 5,8900 & \\ \hline & & Sales & & 5,890 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multirow[t]{2}{*}{32} & March 24 & Accounts receivable-Easy Leasing & 2 & 9,167 & \\ \hline & & Computer services revenue & 0 & & 9,167 \\ \hline \multirow[t]{2}{*}{33} & March 25 & Accounts receivable-Wildcat Services & 0 & 2,870 & \\ \hline & & Sales & 0 & & 2,870 \\ \hline \multirow[t]{2}{*}{34} & March 25 & Cost of goods sold & 2 & 2,072 & \\ \hline & & Merchandise inventory & 0 & & 2,072 \\ \hline \multirow[t]{2}{*}{35} & March 30 & Accounts receivable-IFM Company & 0 & 2,290 & \\ \hline & & Sales & 0 & & 2,290 \\ \hline \multirow[t]{2}{*}{36} & March 30 & Cost of goods sold & Q & 1,248 & \\ \hline & & Merchandise inventory & 0 & & 1,248 \\ \hline \multirow[t]{2}{*}{37} & March 31 & Mileage expense & 0 & 960 & \\ \hline & & Cash & 0 & & 960 \\ \hline \end{tabular}
