could you please help me woth the higlighted boxes and explain how. Thank you.

Quest Crube is a travel agency that offers internationd and local trivel packages. The compary is owned and operated by Gray Pelketier. The closing balances at the end of October 2023 and that chart of accounts are incum below. \begin{tabular}{|c|c|c|c|c|c|c|} \hline \multirow{3}{*}{\begin{tabular}{|c|} Account: \\ Date \\ 2023 \\ \end{tabular}} & \multicolumn{3}{|l|}{ Cash } & \multirow{3}{*}{ CR } & \multirow{2}{*}{\multicolumn{2}{|c|}{\begin{tabular}{l|} GL No: 101 \\ Balance (DR or CR) \end{tabular}}} \\ \hline & Description & PR & DR & & & \\ \hline & Opening Balance & & & & 29,920 & DR \\ \hline 1-Nor & & & 14,600 & & 44,520 & DR \\ \hline 1 -NOV & & & & 15,000 & 29,520 & DR \\ \hline 1NOV & & & & 5200 & 24,320 & DR \\ \hline 2NaV & & & 32,500 & & 56.820 & DR \\ \hline 15 - NaV & & & & 9.200 & 47,620 & DR \\ \hline 18 -Nov & & & 5,900 & & 53,520 & DR \\ \hline 23 -NoV & & & & 9.110 & 62630 & DR \\ \hline 26NoV & & & 31,450 & & 94080 & DR \\ \hline 28NoV & & & & 7540 & 86540 & DR \\ \hline 29Nor & & & & 8000 & 78540 & DR \\ \hline 30NOV & & & & 578 & 77962 & DR \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline Date & Description & & & & BalanceGLNo: & DR or (R) \\ \hline 2023 & Opening Bolance & PR & DR & CR & & CR \\ \hline 5 - NoV & & & & & 23,95011.500 & CRCR \\ \hline 15NoV & & & & 12,450 & 1475023950 & CR \\ \hline LO-NOV & & & 9200 & & 1574514750 & CR \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline \multirow{2}{*}{\begin{tabular}{|c|} Account: \\ Date \\ \end{tabular}} & \multicolumn{3}{|l|}{ Interest Payable } & \multirow[b]{2}{*}{CR} & \multirow{2}{*}{\multicolumn{2}{|c|}{\begin{tabular}{l} GL No: 205 \\ Balance (DR or CQ) \end{tabular}}} \\ \hline & Description & PQ & DR & & & \\ \hline 2023 & Opening Balance & & & & 0 & CR \\ \hline 30=NOW & Adjostment & & & 210 & 210 & CR \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline Account: & \multicolumn{2}{|l|}{ Salary Payable } & PR & DR & CR & \multicolumn{2}{|c|}{ BLatance (DR or CR) } \\ \hline Date & Description & & & & 0 & \\ \hline 2023 & Opening Balance & & & 4555 & 4,555 & CR \\ \hline 30Noy & Adjustiment & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline Account: & \multicolumn{1}{|l|}{ Unearned Revenue } & & & \multicolumn{2}{|c|}{ GL No: 2IS } \\ \hline Date & Description & PR & OR & CR & \multicolumn{2}{|c|}{ Balance (DR or CR) } \\ \hline 2023 & Opening Balance & & & & 9000 & \\ \hline 26NOV & & & & 31450 & 40450 & \\ \hline 30NOV & & & & 6300 & 34150 & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline Account: & Bank Loan & & & & \multirow{2}{*}{\multicolumn{2}{|c|}{Balance(ORorCR)GLNo:220}} \\ \hline Date & Description & PR & DR & CR & & \\ \hline 2073 & Opening Balance & & & & 27,000 & ICR \\ \hline 30NOV & & & 375 & & 26625 & CR \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline Account: & Note Payable & & & & Gt No: & 225 \\ \hline Date & Description & PR & DR & CR & \multicolumn{2}{|c|}{ Balance (DR or CS) } \\ \hline 2023 & Opening Balance & & & & 0 & ICR \\ \hline 2NON & & & & 21.000 & 21000 & CR \\ \hline & & & & & & \\ \hline Account: & Pelletier, Capital & & & & \multicolumn{2}{|l|}{ ulion. } \\ \hline Date & Description & PR & DR & CR & \multicolumn{2}{|c|}{ Balance (DF or CR) } \\ \hline 2023 & Opening Balance & & & & 22720 & CR \\ \hline 1 NoV & & & & 29600 & 52320 & \\ \hline 30NON & Closing contry & & & & & \\ \hline 30Na & Closing extry & & & & & \\ \hline \end{tabular} At the end of November, the following adjustment had to be journalized to properly report the balances of th company's accounts: Required: a) Enter the opening balances from the October 2023 balance sheet into the general ledger accounts. b) Prepare the journal entries for the month of November and post them to the appropriate general ledger accounts. c) Create the trial balance in the worksheet, and then complete the remaining section of the worksheet taking into account the information for adjustments shown above. d) Create the income statement, statement of owner's equity and the classified balance sheet. e) Prepare the journal entries for the adjustments and post them to the appropriate general ledger accounts. f) Prepare the journal entries to close the books for the month of November 2023 (use the income summary account), and post the journal entries to the appropriate general ledger accounts. g) Create the post-closing trial balance. \begin{tabular}{|c|c|c|c|c|c|c|} \hline Account: Pelletier, Withdrawals & PR & DR & CR & \multicolumn{2}{|c|}{ Balance (DR or CR) } \\ \hline Date & Description & & & & & \\ \hline 2023 & & & 8000 & & 8000 & PR \\ \hline 29NoV & & & & 8000 & 0 & DR \\ \hline 30N VV & Closing Entry & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline Account: Income Summary & Description & PR & DR & CR & Balance (DR or CR) \\ \hline Date & & & & & & \\ \hline 2023 & & & & & & \\ \hline 30NOV & Ciosing Entry & & & & & \\ \hline 30NO & Closing Entry & & & & & \\ \hline 30NOV & Closing Entry & & & & & \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline Account: \\ \hline Date & Descrice Revenue & PR & DR & CR & Balance (DR or CR) \\ \hline 2023 & & & & & & \\ \hline 2NoN & & & & & & \\ \hline 30MOU & & & & & & \\ \hline 30NaN & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline Account: & Advertising Expense & PR & DR & CR & Balance (DR or CR) \\ \hline Date & Description & & & & & \\ \hline 2023 & & & & & & \\ \hline 28NOV & & & & & & \\ \hline 30NOV & Closing Entry & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline \multirow{2}{*}{\begin{tabular}{|c|} Account: \\ Date \\ \end{tabular}} & \multicolumn{3}{|l|}{ Depreciation Expense } & \multirow[b]{2}{*}{CR} & \multirow{2}{*}{\multicolumn{2}{|c|}{\begin{tabular}{l} GL No: \\ Balance (DR or CR) \end{tabular}}} \\ \hline & Description & PR & DR & & & \\ \hline 2073 & & & & & & \\ \hline 30NOO & Adjostment & & 1440 & & 1440 & DR \\ \hline 30NOV & Closing Entry & & & 1440 & 0 & DR \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline Account: Insurance Expense & DR & DR & CR & \multicolumn{2}{|c|}{ Balance (DR or CR) } \\ \hline Date & Description & & & & & \\ \hline 2023 & & & 1250 & & 1250 & DR \\ \hline 30NO & & & & 1250 & 0 & DR \\ \hline 30NOO & Ciosing EAtry & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Account Title and Explanation } & \multirow{2}{*}{\begin{tabular}{|l|} Page 1 \\ CR \\ \end{tabular}} \\ \hline Date & Account Title and Explanation & PR & DR & \\ \hline \multirow[t]{4}{*}{1 -Nov } & EayipmentCash & 101 & 14,600 & \\ \hline & \begin{tabular}{l} Equipment \\ Pelletien capital \end{tabular} & 120 & 15,000 & \\ \hline & owonerinvectrmentPelletier,Caprtal & 300 & & 29600 \\ \hline & owner investment & & & \\ \hline \multirow[t]{3}{*}{1NOV} & Prepaid Insurance & 110 & 15,000 & \\ \hline & Cash & 101 & & 15,000 \\ \hline & 12-month insurance & & & \\ \hline \multirow[t]{3}{*}{1NoV} & Rent Expense & 560 & 5,200 & \\ \hline & Cash & 101 & & 5200 \\ \hline & Pald rent for november & & & \\ \hline \multirow[t]{4}{*}{2 -Nov } & Cash & 101 & 32,500 & \\ \hline & Accounts Receivable & 105 & 6,500 & \\ \hline & Service Revenue & 400 & & 39,000 \\ \hline & Payment travel Service. & & & \\ \hline \multirow[t]{3}{*}{ 2- Nov } & Equipment & 120 & 21,000 & \\ \hline & Notc Payable & 225 & & 21,000 \\ \hline & Puschased equiement by noic gayable & & & \\ \hline \multirow{3}{*}{5 -Nev } & Travel Expense & 555 & 12,450 & \\ \hline & Account Payablc & 200 & & 12,450 \\ \hline & Reconded travel Expense & & & \\ \hline \multirow[t]{3}{*}{15NOV} & Account Payble & 200 & 9200 & \\ \hline & Cash & 101 & & 9200 \\ \hline & Cash Payment to account Rayable & & & \\ \hline \multirow[t]{3}{*}{18NOV} & Cash & 101 & 5900 & \\ \hline & Ascount Beccivable & 105 & & 5900 \\ \hline & Travel Services Payment Provided last month & & & \\ \hline \multirow[t]{3}{*}{20 NoV } & Telephone Expense & 550 & 995 & \\ \hline & Account Payable & 200 & & 995 \\ \hline & Record telephone bill & & & \\ \hline \multirow[t]{3}{*}{ 23-NaV } & Salaries Expense & 545 & 9110 & \\ \hline & Cash & 101 & & 9110 \\ \hline & Payment empolyed's salaries & & & \\ \hline \multirow[t]{3}{*}{26NOV} & & 101 & 31.450 & \\ \hline & unearned Revenue & 215 & & 31,450 \\ \hline & Cash received travel service to be erovided not tuan & & & \\ \hline \multirow[t]{3}{*}{ 28-NoV } & Advertising Expense & 500 & 7540 & \\ \hline & Cash & 101 & & 7540 \\ \hline & Payment adverting for Promotion. & & & \\ \hline \multirow[t]{3}{*}{2aNOV} & Pelletier, withdrawals & 310 & 8000 & \\ \hline & Cash & 101 & & 8000 \\ \hline & Withdrawls for Personal use & & & \\ \hline \multirow[t]{3}{*}{30NOV} & Bank loan & 220 & 375 & \\ \hline & Interest Expense & 520 & 203 & \\ \hline & Cash & 101 & & 578 \\ \hline \end{tabular}