Hi, could you help with this problem.

List of General Ledger Accounts in Alphabetical Order with their Normal Balances: Accounts Payable ...................................................... $ 34,600 Accounts Receivable 35,100 Accrued Liabilities ..................................................... 11,500 Accumulated Depreciation 35,600 Allowance for Doubtful Accounts ................................. 900 Bonds Payable [Long-term] 80,000 Cash and Cash Equivalents ....................................... 33,600 Common Stock at par $1.50 (shares authorized 200,000, 75 000 issued [calculate], and outstanding [calculate]) ' Cost of Goods Sold .................................................. 204,800 Current Portion of Long-Term Debt 5,600 Discounts on Bonds Payable ..................................... 2,300 Equipment and Vehicles 89,100 General and Administrative Expenses .......................... 92,100 Intangibles - Net [no further detail available] 14,300 Investments in Equity Securities [Long-term] ................. 5,000 Land [not used in operations] 25,600 Land and Building ................................................... 145,300 Long-Term Debt Payable [not including current portion] 40,200 Merchandise Inventory (FIFO, Lower of Cost or Market) 28,700 Notes Payable [Short-term] 6,500 Notes Receivable [Short-term] ...................................... 4,000 Notes Receivable [Long-term] 16,500 Other Assets [Long-term] ............................................ 3,800 Paid in Capital in Excess of Par - Common 28,500 Premiums on Bonds Payable ...................................... 1,500 Prepaid Expenses 2700 Provision for Income Taxes ....................................... 26,100 Retained Earnings [1 2131/2020 after closing entries] 88,470 Salaries Payable ..................................................... 2,800 Sales 427,800 Selling Expenses ..................................................... 35,900 Trading Securities - at cost [current] 5,700 Treasury Stock - Common (2,000 shares) .................... 3,420 Unearned Revenues 3,300 Valuation Adjustment - Trading Securities" .................. (650) *There is no normal balance for this account as it can either be positive or negative