University of Texas at El Paso(UTEP) Accounting 2301. Journal entrie question

Current Assets 10000 Is Cash dose bos uoy 2A vun 11000 Accounts Receivable 12000 12100 Inventory- Baskets 13100 Supplies (saran wrap, ribbon Chart of Accounts Inventory- Fruit Long-Term Liabilities 27000 Mortgage Payable 27100Notes Payable etc.) 13200 Shipping Supplies 14000 Prepaid Rent 14100 Prepaid Insurance 14200 Prepaid Advertising Stockholders' Equity 39003Common Stock 39005 Retained Earnings 39007 Dividend Revenue 40000Sales Long-Term Assets 15000 Computer Equipment 17000 Accumulated Depreciation - Expenses 50000 Cost of Goods Sold 60100 Legal Expense 60150Supplies Expense 60200 Shipping Supplies Expense 60300Insurance Expense 60350 Wages Expense 60400Credit Card Expense 60500 Advertising Expense 60550 Utility Expense 60600 Rent Expense 60650 Depreciation Expense 60700 Interest Expense 60750 Bank Service Fee Computer Equipment 15100 Refrigerator 17100 Accumulated Depreciation Refrigerator 15200 Delivery Van 17200 Accumulated Depreciation- Delivery Van Current Liabilities 20000 Accounts Payable 21100 Note Payable -Wells Fargo 21200 23100 23200 23300 Note Payable-Office Mart Wages Payable Interest Payable Sales Tax Payable