Working on an accounting cycle review exercise. Stuck on transaction analysis/journal entry (highlighted). Im assuming periodic inventory just from the transaction descriptions, but cant figure it out or find any journal entries in my notes to refer to. For (F), I have:

Dr: Acc Rec 325,000

Cr: Sales 325,000

Dr: Cash 200,000

Cr: Acc Rec 200,000

(G), however, is confusing me for some reason.

Billy opened Billy's Balloons, on January 1, 2018. The following financial items summarize the first year of operations. a. Billy sold 2,000 shares of $10 par value common stock for $100/share b. On January 1,2018, equipment costing $100,000 with an 8-year useful life and $4,000 residual value was purchased for cash. The equipment has a fair market value of $120,000. Billy uses straight line c. On January 1, 2018, paid $2,400 for a 1-year property insurance policy d. Total Rental costs on the office space for the year totaled $48,000, of which $4,000 remains unpaid on 12/31/2018 e. On January 1,2018, purchased a piece of land next to the store for $20,000 in cash. Later in the year, the land was sold to another small business owner for $30,000 in cash. f. During 2018, customers purchased $325,000 of product. Of that amount $200,000 has been collected in cash and the remaining amounts remain outstanding those purchases On July 1, 2018, borrowed $25,000 from a local bank and signed a 9-month note payable that carries a g. Inventory purchases totaled $230,000 for the year. All purchases have been paid for, and S15,000 of remains in inventory at the end of the year h. i. j. k. 10% interest rate. Principle and interest are due on March 31, 202X. The company declared and paid shareholders cash dividends totaling $10,000 Record an adjusting entry for depreciation expense Record an adjusting entry Record the adjusting entry for $1,750 of wages earned, but unpaid. for the accrued interest. m. Adjust the amount in the prepaid insurance account, if applicable