I need to create a classified balance sheet from the following information. I know the information in yellow is incorrect. I'm finding conflicting info online about which accounts to include... First two photos are regarding this question, but I'm including the other info in case I made a wrong step somewhere else...

Thank you in advance!

Account Title Balance Sheet ad of Period Worksheet For the Year Ended December 31, 2019 Unadjusted Trial Balance Adjustments DR CR DR CR 233,100 189.956 16,782 6.483 Income Statement DR CR CR Adjusted Trial Balance DR CR 233,400 489.956 23,265 233.400 489,956 23.265 8,508 154,689 361.866 13,284 25,000 16,777 113,678 4.428 20,000 23.547 163,197 361.866 8,856 5,000 23,230 413,678 361.866 8.856 5,000 23,230 413.678 55,525 34,555 51,709 52,789 32,000 2,667 4.674 6,941 ah * Accounts Receivable Allowance for oublin Accounts 10 boterest Receivable Note Receivable 1 Merchandiseluventory 13 P istance and Rent Is Supplies 10 qment 11 Accumulate Depreciation Equipment 10 Accounts Payable 19 Salaries Wages Payable 20 nel Revento 21 Interest Payable * Utilities Pavable Note Payable (thal payment due 2023) Common Stock 3 Related Ramings Dividends 7 Sales Consulting Revenue 29 Sales Returns and Allowances 30 Sales Discounts 3 Cost of Goods Sold Salaries & Wages Expense Depreciation Expense - Fquipment 34 Bad Debt Fxpense 35 Insurance lixpense Rent I xpense 37 Supplies Expense sa Utilities I pense Interest Revenue 10 luterest Expense 90,080 51.709 52.789 29,333 4,674 6,941 350,550 270,600 424,500 90,080 51,709 52.789 29,333 4,674 6,941 350,550 270,600 424.500 350.550 270,600 424,500 120,789 120.789 120,789 120.789 5,269,790 935,933 5,269,790 938,600 5.269,790 938,600 2.667 30.520 63,552 4,525,014 848,608 52.789 55,525 6.483 4.128 20.000 23.547 6.941 30,520 63,552 4.525.014 901.397 55.525 6,483 4.428 20,000 23,547 66,227 30,520 63,552 4.525,014 901,397 55.525 6,483 4.428 20,000 23.547 66,227 59.286 8.SOS SSOS SOS SOS 8.508 1.674 185.562 4.674 7,521,339 4.674 1,716,974 7186.119 7301927 185,562 7.521.339 6,216,898 4,674 5,822,156 394,742 6,216,898 1,312,949 394.742 1,707,691 Net Income Totals 6,216,898 Clipboard Font Alignment M9 I J 4 E F G H ROCHESTER ENTERPRISE Balance Sheet December 31, 2019 Assets 5 Current assets Cash $233,400 Accounts Receivable 489,956 Note Receivable 8,508 Merchandise Inventory 361,866 Supplies 23,230 Prepaid Insurance 8,856 Prepaid Rent 5.000 Less: Allowance for Doubtful Accounts 23.265 Total current assets 1,107,551 15 Property, plant, and equipment Equipment 413,678 Less: Accumulated deprecitation - equipment 90,080 323,598 Total assets $1.431.149 Liabilities and Stockholders' Equity 21 Current liabilities Accounts Payable $51,709 Salaries and Wages Payable 52,789 Interest Payable 4,674 Utilities Payable 6,941 Unearned Revenue 29,333 Dividends 120,789 Total current liabilities $769,993 29 Long-term liabilities Notes Payable 350.550 Total long-term liabilities 350,550 Total liabilities 1,120,543 33 Stockholders' Equity 34 Common Stock 270,600 Retained Earnings 698,453 36 Total stockholders' equity 969,053 Total liabilities and stockholders' equity $2.089.596 NNNNNN 28 32 37 38 39 ... Adjusting Journal Entries(4) Income Statement(5) Statement of RE(6) Balance SH Ready Type here to search AutoSave 9 File Home Insert Draw X Times New Roma - 12 Paste BIDE Clipboard Font ForbesEXCEL Project Page Layout Formulas Data A A === A E Search Review View Help Wrap Text Custom Merge & Center $ % 5 Numbers D4 1 Prepare the Aging Schedule to determine the adjustment required for the allowance method for bad de Balance December 31, 2019 Estimated % Uncollectible Estimated Amount Uncollectible Age of Accounts 4. Current 287,616 5,752 5 1 30 days past due 125,705 6,285 65,345 7,841 6 31-90 days past due 7 Over 90 days past due 8 Total Accounts Receivable 11,290 489,956 3,387 23,265 Aging Analysis (2) Adjustments (3) Adjusting Journal Entries(4) Income Statement(5) Statement Ready Type here to search or e Formatting Table Styles Font Alignment Number Alhaugh tries have been recorded all year, adjusting entries have not been recorded sluce December 31, 2018 when the financial statements were last prepared Refer to the Worksheet (1) tab for adjusted account balance information as of December 31, 2019. # Use the following information to help in preparing adjusting entries for Rochester Euleprise. On November 1, 2019 Rochester utenxise signed a bank loan refer to the wykle due 4 year. This is the only outstanding te pavable Prepaid w e represents a 6- month insurance policy wcused October 1, 2019 10 Ou Sember 1, 2019. Rochester Enterprise paid $25,000 a S ant lense for office space d. Uncanned revenue represents a 12-month contract for consulting services will be performed monthly. The payment from the customer was received on December 1, 2019 A physical count revealed that suplics ou band at the end of the month total 23.350. [ Equipment is deprecated on a straight-line basis, residual value is estimated to be $25.000 with an estimated service life of 7 years. The assets were held the tire year. interest rate On December 1. Rochester Emerise sccepled from Greene Supplies a 7-incat not receivable at a 5.5% s a nt's -of-receivables basis for estimatine incollectible . The main schedule of nccounts receivable tmst be completed to determin The company uses the percent desired balance for 2019 i Acemed wages totaling 32.789 were paid and recorded at December 31, 2019. Utility costs inced but recorded for the mouth of December were estimated to be 56.941. File Home Insert Draw Page Layout Formulas Data Review View Help === General Arial BTR 10 - AA A Wrap Text Merge & Center - O X Paste Clipboard cu $ % Font Alignment Number . f 'Worksheet (1'!A28 D E F 1 General Journal 3 4 Date a Credit Debit 4 674 4,674 4,428 6b 7 8 4,428 20,000 20,000 2,667 2,667 23,547 Account Titles Interest Expense Interest Payable Insurance Expense Prepaid Insurance Rent Expense Prepaid Rent Unearned Revenue Consulting Revenue Supplies Expense Supplies Depreciation Expense - Equipment Accumulated Depreciation Equipment Note Receivable Interest Revenue Bad Debt Expense Allowance for Doubtful Accounts Salaries & Wages Expense Salaries & Wages Payable Utilities Expense Utilities Payable 10 d 11 12 e 13 14 f 15 16 9 17 18 h 23.547 55,525 55,525 8,50B 8,508 6.483 6,483 52,789 52,789 6,941 6,941 + Ready ... Aging Analysis (2) Adjustments (3) Adjusting Journal Entries(4) Income Statement(s) Statement Type here to search O RI e A Paste BIR.. Merge & Center Clipboard Font Alignment 5,269,790 94,072 5,175,718 4,525,014 650,704 G29 4 A B C D E ROCHESTER ENTERPRISE Income Statement For the Year Ended December 31, 2019 4 Sales Sales revenue Less: Sales Returns and Allowances 30,520 Sales Discounts 63,552 Net sales Less: Cost of Goods Sold 10 Gross Profit 11 Operating Expenses Salaries & Wages Expense 901,397 Depreciation Expense - Equipment 55 525 Bad Debt Expense 6,483 Insurance Expense 4,428 Rent Expense 20.000 Supplies Expense 23.547 Utilities Expense 66 227 Total operating expenses 20 Income from operations 21 Other revenues and gains Interest Revenue 8,508 23 Consulting Revenue 938,600 24 Other expenses and losses Dividends 120.789 Interest Expense 4,674 Total non-operating expenses 28 Net Income 18 1,077,607 (426,903) 947,108 125,463 394,742 Aging Analysis (2) Adjustments (3) Adjusting Journal Entries(4) Income Statement Ready Type here to search Ete LU Paste BIDEOAE Merge Clipboard Font Alignment - J10 4 A X fx B C D E ROCHESTER ENTERPRISE STATEMENT OF RETAINED EARNINGS For the Year Ended December 31, 2019 F G Retained earnings at the beginning of the period Add: net income 7 Retained earnings, adjusted Less: dividends 9 Retained earnings at the end of the period $424,500 394 742 819,242 120.789 $698.453 8 107