What is the general Journal for the given data 

Transaction Analysis Cells highlighted in blue must include formulas and may not be hard coded. Assets Liabilities Equity Transaction Marketable Accounts Prepaid Number Cash Beg. Bal 100,000 Securities Receivable Inventory 7,700 25,000 Insurance Supplies PP&E (net) Land 21,000 36,400 11,500 Other Long- Term Assets 17,000 Accounts Notes Unearned Payable Payable Revenue 51,000 39,500 50,000 Income Tax Salaries Interest Payable Payable Payable Common Retained Stock Earnings Income Statement Account 6,700 0 51,000 20,400 1 (13,250) 13,250 2 (28,500) 28,500 3 40,000 40,000 4 (14,000) 14,000 5 (24,000) 24,000 6 42,600 42,600 7a 180,000 180,000 Sales Revenue 7b (18,800) 7c (16,400) (18,800) COGS (16,400) Sales Commission Expens 8 (3,000) 9 (6,700) 22,500 19,500 (6,700) 10 38,000 (38,000) 11 (19,500) (19,500) 12a (12,000) (12,000) R&D Expense 12b (7,800) (7,800) Marketing Expense 13a (11,500) 11,500 13b (11,500) 11,500 14 65,000 65,000 15 (16,000) 16 (6,000) 16,000 7,500 (32,000) Salaries Expense (13,500) Income Tax Expense 17 1,625 (1,625) Interest Expense 18 (18,000) (18,000) Insurance Expense 19 (14,200) 14.200 Service Revenue 20 (10,300) (10,300) Supplies Expense Totals 106,950 7,700 167,000 24,700 6,000 1,200 49,650 40,000 31,000 51,000 104,500 78,400 7,500 16,000 1,625 91,000 84,175 Account labels required here for income statement accounts