Can someone please help me with journalizing these transactions! I tried to, but i cant get it to balance when trial balancing, i always get an excess of 3,600 on the credit side.

Video Call: Preparing the Accounting Cycle for VOD VIDEO COMPANY VOD VIDEO COMPANY, which uses the periodic inventory system, is a merchandising business that sells photography and video-related supplies and equipment Its trial balance as of November 30, 2019, its 11th month of operations, is found in the photo attached Transactions for December, including adjusting entries information, are as follows: Date Transaction

Dec 3 Sold merchandise to A for 30,000 less 2 on terms 2/10, n/30. Paid freight on merchandise sold, 1,000.

5 Issued credit memo to A for receipt of returned merchandise with incorrect specification, 4,000

6 Purchased merchandise from Z for 40,000 less 2 on terms 50% down, balance 2/10, n/30. Paid freight on merchandise bought, 800. 7 Collected 50% of outstanding customer account balance from previous months 8 Received credit memo from Z for allowance granted on merchandise bought, 2,000 12 Collected in full the outstanding account of A 16 Paid in full the outstanding account with Z 20 Paid 45,000 of November suppliers account balance due today 31 Paid utility bills for the month, 15,000 31Sales salaries for the month totaled 50,000 while office salaries totaled 25,000. Of the total salaries, 10,000 remains unpaid as at year-end. 31The Prepaid Insurance Expense balance represents insurance for 15 months paid at the start of 2019 and effective on that date. 31 The Prepaid Rent Expense balance represents annual rent paid at the start of 2019 and effective on that date. 31 Only 25% of store supplies remain unused as at year-end. 31 One-fourth of Unearned Sales Revenue balance has been earned as at year-end. 31 The company estimates store furniture and equipment to have useful life of 12 years and residual value equal to 10% of cost. This was purchased at the start of the year. 31 It is company policy to maintain 5% of outstanding accounts receivable as doubtful of collection. 31 Based on physical count, 68,000 worth of merchandise are in inventory as of this date.

Please journalize

PLEASE JOURNALIZE THANK YOU

"Video Call: Preparing the Accounting Cycle for VOD VIDEO COMPANY" VOD VIDEO COMPANY, which uses the periodic inventory system, is a merchandising business that sells photography and video-related supplies and equipment Its trial balance as of November 30, 2019, its 11th month of operations, is found below: Credit Account No. 110 112 113 115 Debit 385,000 50,000 0 EEN 35,000 90,000 216,000 20,000 380,000 210 194,000 212 221 28,000 444,000 310 40,000 311 410 2,888,000 411 412 510 511 Account Title Cash Accounts Receivable Allowance for Doubtful Accounts Merchandise Inventory, January 1, 2019 Prepaid Insurance Expense Prepaid Rent Expense Store Supplies Store Furniture and Equipment Accumulated Depreciation - Store Furniture and Equipment Accounts Payable Salaries Payable Unearned Sales Revenue Von Dyke, Capital, January 1, 2019 Von Dyke, Drawing Sales Sales Returns and Allowances Sales Discount Purchases Purchase Returns and Allowances Purchase Discount Freight-in Sales Salaries Expense Advertising Expense Depreciation Expense - Store Furniture and Equipment Store Supplies Expense Freight-out Miscellaneous Distribution Costs Office Salaries Expense Rent Expense Utilities Expense Insurance Expense Doubtful Accounts Expense Miscellaneous Administrative Expenses Income Summary TOTAL 22,000 33,000 1,222,000 17,000 29,000 514 520 15,000 550,000 50,000 13,000 19,000 275,000 168,000 531 532 533 534 539 699 0 17,000 23,600,000 3,600,000