Whispering Winds Companys trial balance at December 31, 2019, is presented below. All 2019 transactions have been recorded except for the items described following the trial balance.

	Debit		Credit
Cash	$28,000
Accounts Receivable	37,000
Notes Receivable	9,900
Interest Receivable	0
Inventory	36,400
Prepaid Insurance	3,720
Land	21,300
Buildings	156,000
Equipment	57,000
Patents	10,100
Allowance for Doubtful Accounts			$450
Accumulated DepreciationBuildings			52,000
Accumulated DepreciationEquipment			22,800
Accounts Payable			27,500
Salaries and Wages Payable			0
Unearned Rent Revenue			3,600
Notes Payable (due in 2020)			12,000
Interest Payable			0
Notes Payable (due after 2020)			36,000
Common Stock			53,500
Retained Earnings			58,570
Dividends	14,000
Sales Revenue			905,000
Interest Revenue			0
Rent Revenue			0
Gain on Disposal of Plant Assets			0
Bad Debts Expense	0
Cost of Goods Sold	637,000
Depreciation Expense	0
Insurance Expense	0
Interest Expense	0
Other Operating Expenses	61,000
Amortization Expense	0
Salaries and Wages Expense	100,000
Total	$1,171,420		$1,171,420

Unrecorded transactions:

1.		On May 1, 2019, Whispering Winds purchased equipment for $16,200 plus sales taxes of $1,800 (all paid in cash).
2.		On July 1, 2019, Whispering Winds sold for $3,600 equipment which originally cost $5,200. Accumulated depreciation on this equipment at January 1, 2019, was $1,800; 2019 depreciation prior to the sale of the equipment was $400.
3.		On December 31, 2019, Whispering Winds sold on account $5,500 of inventory that cost $3,300.
4.		Whispering Winds estimates that uncollectible accounts receivable at year-end is $4,200.
5.		The note receivable is a one-year, 8% note dated April 1, 2019. No interest has been recorded.
6.		The balance in prepaid insurance represents payment of a $3,720 6-month premium on September 1, 2019.
7.		The buildings are being depreciated using the straight-line method over 30 years. The salvage value is $30,000.
8.		The equipment owned prior to this year is being depreciated using the straight-line method over 5 years. The salvage value is 10% of cost.
9.		The equipment purchased on May 1, 2019, is being depreciated using the straight-line method over 5 years, with a salvage value of $2,400.
10.		The patent was acquired on January 1, 2019, and has a useful life of 10 years from that date.
11.		Unpaid salaries and wages at December 31, 2019, total $2,200.
12.		The unearned rent revenue of $3,600 was received on December 1, 2019, for 3 months rent.
13.		Both the short-term and long-term notes payable are dated January 1, 2019, and carry a 9% interest rate. All interest is payable in the next 12 months.

please help with the ones I got wrong

Debit No. Account Titles and Explanation Credit 1. Equipment 18000 Cash 18000 400 2.Depreciation Expense 400 Accumulated Depreciation-Equipment (To record depreciation expense.) Cash 3600 Accumulated Depreciation-Equipment 1600 Equipment 5200 Gain on Disposal of Plant Assets 600 To record sale of equipment.) 3. Accounts Receivable 5500 Sales Revenue (To record sales revenue Cost of Goods Sold 5500 3300 3200 2480 Prepaid Insurance 7.Depreciation Expense 4200 4200 Accumulated Depreciation-Buildings 8. Depreciation Expense 12340 Accumulated Depreciation-Equipment 12340 12340 Accumulated Depreciation-Equipment 12340 10. Amortization Expense 1010 1010 Patents 11. Salaries and Wages Expense 2200 Salaries and Wages Payable 2200 12. Unearned Rent Revenue 1200 Rent Revenue 1200 13. Interest Expense 4320