i need help with question 3

Caldwell and Estrada Post-Closing Trial Balance August 31, 20Y9 Debit Credit Balances Balances Cash Accounts Receivable Allowance for Doubtful Accounts Merchandise Inventory Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Notes Payable (current) Brian Caldwell, Capital Adriana Estrada, Capital 6,900 42,200 1,600 64,700 2,400 175,000 54,300 9,200 43,100 98,000 85,000 291/200 291/200 1. Journalize the entries as of August 31 to record the revaluations, using a temporary account entitled Asset Revaluations. Debits and credits to the Asset Revaluation account are losses and gains from revaluation, respectively. The balance in the accumulated depreciation account is to be eliminated. After journalizing the revaluations, close the balance of the asset revaluations account to the capital accounts of Brian Caldwell and Adriana Estrada. For a compound transaction, if an amount box does not require an entry, leave it blank Aug. 31-Accounts Receivable Asset Revaluations 2.980 V Accounts Receivable 2.600 Allowance for Doubtful Accounts 380 V Aug 31-Merchandse Inventory Merchandise Inventory 4.500 V Asset Revaluations 4.500 Accumulated Deprediation Equiment 54.300 Aug. 31-Equipment Equipment Y sset Revaluations 24.100 v 30.200 Asset Revaluations 54,3001 x Aug.31-Close Brian Caldwell, Capital 27.150 Adriana Estrada, capital 27.150 X Less Allowance for Doubtful Accounts Merchandise Inventory Prepaid Insurance Total current assets Property, plant, and equipment: Equipment Total assets Liabilities Current liabilties: Accounts Payable Y Notes Payable Total liabilities Brian Caldwell, Capital Adriana Estrada, Capital y Kris Mays, Capital y Total partners equity Total liablities and partners equity