please help make this into a balance sheet

No Transaction Account Title Debit Credit a Cash 185,000 Office equipment 6,800 Drafting equipment 63,000 J. Aracel, Capital 254,800 2 b Land 54,000 Cash 6,700 Notes payable 47,300 3 C Building 54,000 Cash 54,000 4 d Prepaid insurance 4,100 Cash 4.100 5 e Cash 7,700 Engineering fees earned 7,700 6 f Drafting equipment 34,000 Cash 10,400 Notes payable 23,600 g Accounts receivable 19,500 Engineering fees earned 19,500 8 h Office equipment 1,35 Accounts payable 1,350 9 i Accounts receivable 25,000 Engineering fees earned 25,000 10 j Equipment rental expense 1,661 1,661 11 k Cash 8,000 Accounts receivable 8,000 12 Wages expense 1,60 Cash 1,600 13 m Accounts payable 1,350 Cash 1,350 14 n Repairs expense 1,105 Cash 1,105 15 O J. Aracel, Withdrawals 10,490 Cash 10,490 16 p Wages expense 1,100 Cash 1,100 17 q Advertising expense 2,900 Cash 2,900