Can you please explain me this Problem with Credit and Debit account that what entry goes where? Thanks!

The trial balance for X Corp. at December 31, 2024, follows:

Additional Information:

X Crop. follows a periodic inventory system. Ending Inventory is $50,000.

Required:

1. Make a Classified SFP as at December 31, 2024. Ignore Income Taxes.
2. What is Working Capital for X Corp.?

Credit Debit $460,000 $8,600,000 105,000 2,890,000 2,000,000 120,000 260,000 435,000 310,000 110,000 510,000 400,000 850,000 Cash Sales Revenue FV-NI Investment (at F.V.) Unusual Loss Investment Income Loss Begiining Inventory Purchases Bond Investment at Amortized Cost Land Accumulated Depreciation - Equip. Accounts Payable Note Payable (Due in 13 months.) Equipment Accumulated Depreciation - Building Accrued Liabilities Note Payable (Due in 10 months.) Common Shares Building FV-OCI Investment (F.V. $740,000) Accounts Receivable Accumulated OCI Allowance for Doubtful Accounts Prepaid Insurance Intangible Assets - Copyrights Bonds Payable Intangible Assets - Patents Retained Earnings Selling Expenses Administrative Expenses Interest Expense 444,000 123,000 62,000 1,111,000 2,080,000 1,900,000 620,000 3,584,500 110,000 930,000 340,000 1,400,000 120,000 866,000 2,700,000 1,000,500 200,000 $17,320,500 $17,320,500