create a preclosing trial balance from this journal transaction

GENERAL JOURNAL TRANSACTIONS REF # Account Name DEBIT CREDIT a b $500,000 $425,000 $75,000 $200,000 $200,000 $300,000 $300,000 Contributions Receivable Contribution revenue--net assets without donor restrictions Allowance for uncollectable contributions Investments Contributions Revenue Cash Contribution revenue with donor restrictions T'ippecanoe residents only Salaries expense Cash Audit Expense Contribution revenue--net assets without donor restrictions Reclassifications out Reclassifications in Scholarship Expense Cash d $18,000 $18,000 e $2,000 $2,000 f $10,000 $10,000 f $60,000 $60,000