for this question we need to put these journal entries in the following statements:statement of earnings, and balance sheet

B G H eference D E Journal entries Dr. Cost of sales Cr. Inventory benches Cr. Inventory cleaning kits 325 200 125 N 2 Dr. Cr. Inventory lamps Accounts payable 600 600 3 Dr. Cr. Supplies expense suplies 1,050 1,050 4 Dr. Cr. Insurance expense Prepaid insurance 2.025 2,025 5 Dr. Cr. Depreciation expense 1.750 Accumulated depreciation for storefront sign Accumulated depreciation for Furniture and fixtures Accumulated deprecaition for computer Cr. 150 1.000 600 Cr. Dr. Service revenue Unearned service revenue 4.500 Cr. 4.500 LLL Cr. Cr. Cr. 1,750 Accumulated depreciation for storefront sign Accumulated depreciation for Furniture and fixtures Accumulated deprecaition for computer 150 1,000 600 6 Dr. Service revenue Unearned service revenue Cr. 4,500 4.500 Dr. Cr. Bad debt expense Allowance for doubtful debts 250 250 B Dr. Salaries expense Salaries payable 7.000 Cr. 7.000 9 Dr. Cr. Income tax expense Income tax payable 50 50 10 No journal entry required for this entry, B G H eference D E Journal entries Dr. Cost of sales Cr. Inventory benches Cr. Inventory cleaning kits 325 200 125 N 2 Dr. Cr. Inventory lamps Accounts payable 600 600 3 Dr. Cr. Supplies expense suplies 1,050 1,050 4 Dr. Cr. Insurance expense Prepaid insurance 2.025 2,025 5 Dr. Cr. Depreciation expense 1.750 Accumulated depreciation for storefront sign Accumulated depreciation for Furniture and fixtures Accumulated deprecaition for computer Cr. 150 1.000 600 Cr. Dr. Service revenue Unearned service revenue 4.500 Cr. 4.500 LLL Cr. Cr. Cr. 1,750 Accumulated depreciation for storefront sign Accumulated depreciation for Furniture and fixtures Accumulated deprecaition for computer 150 1,000 600 6 Dr. Service revenue Unearned service revenue Cr. 4,500 4.500 Dr. Cr. Bad debt expense Allowance for doubtful debts 250 250 B Dr. Salaries expense Salaries payable 7.000 Cr. 7.000 9 Dr. Cr. Income tax expense Income tax payable 50 50 10 No journal entry required for this entry