my mistake - its only the second picture not the first one.

theducation.com/ext/map/indexhtml?con conexternal browser0&launch Url=http%253A%252F%252Fims meducation.com%252Fmghmiddleware Slve Problem Part 8 A Seved The trial balance of Pacilio Security Services, Inc. as of January 1 Year 8. had the following normal balances: $93,700 100 22,540 Cash Petty cash Accounts receivable Allowance for doubtful accounts Supplies Prepaid rent Merchandise Inventory (135285) Land Salaries payable Common stock Retained earnings 250 3.600 5,130 4,600 2,100 50,000 75,84 During Year 8. Pacilio Security Services experienced the following transactions: 1. Paid the salaries payable from Year 7 2. Purchased equipment and a van for a lump sum of $36,000 cash on January 2 Year 8. The equipment was appraised for $10.000 and the van was appraised for $30,000 3. Pald $9.000 on May 1 Year 8. for one year's office rent in advance. 4. Purchased $300 of supplies on account. 5. Purchased 120 alarm systems at a cost of $280 each. Paid cash for the purchase. 6. After numerous attempts to collect from customers, wrote off $2.350 of uncollectible accounts receivable 7. Sold 115 alarm systems for $580 each. All sales were on account 8. Record the cost of goods sold related to the sale from Event 7 using the FIFO mothod. 9. Billed $86,000 of monitoring services for the year. Credit card sales amounted to $36.000, and the credit card company charged a 4 percent too. The remaining $50,000 were sales on account 10. Replenished the petty cash fund on June 30. The fund had $12 cash and receipts of $45 for yard mowing. 528 for office supplies expense, and 511 for miscellaneous expenses. 11. Collected the amount due from the credit card company