Can you help with the accounting problem? Only two steps. Please see instructions:

1. Please prepare the general journal entries to record the next transaction.
2. And post to general ledger (T-ACCOUNTS). Please T-ACCOUNTS

Cash $3,090 Account Receivable 9.900 Allowance for Doubtful Account $100 Inventory 17,750 Supplies 1,400 Land 9.000 Building and Equipment 42,000 Accumulated Depreciation 4.200 Accounts Payable 10,700 Common Stock (2,000 shares) 20.000 Retained Earnings (1/1/2016) 42,400 Dividend 2,000 Sales Revenue 69,700 Cost of Goods Sold 36,860 Salaries Expense 12,500 Advertising Expense 8.100 Other Expense 4,500 $147,100 $147,100 Dec. Transaction 4 Made cash sales of $4,500; the cost of the inventory sold was $1,800. 7 Purchased $2,500 of inventory on credit. 14 Collected $1,400 of accounts receivable 18 Sold land for $7,100; the land originally cost $6,000. 20 Made credit sales of $5,500; the cost of the inventory sold was $2,700 21 Returned $400 of defective inventory to supplier for credit to the Davis Company's account 27 Purchased $1,600 of inventory for cash. 28 Paid $1,300 of accounts payable. 31 Purchased land at a cost of $7,500; made a $1,500 down payment and signed a 12%, 2-year note for the balance 31 Made cash sales of $3,100; the cost of the inventory sold was $500