Worksheet. Please make it clear with explanation. Also don't send me a link please it won't be open

Worksheet

Case	Accounting Cycle
JR World Expeditions is a travel agency that offers international and local travel packages. The company is owned and operated by James Robertson. The closing balances at the end of August 2023 and the chart of accounts are shown below.
JR World Expeditions	James	Robertson	August 01, 2023	September 01, 2023
JR World Expeditions
Balance Sheet
As at August 31, 2023
Assets		Liabilities
Cash	$31,250	Accounts Payable	$14,500
Accounts Receivable	$10,800	Unearned Revenue	$11,000
Prepaid Insurance	$0	Bank Loan	$32,400
Equipment	$35,000	Note Payable
Accumulated Depreciation	-$9,000	Total Liabilities	$57,900
				Robertson, Capital			$10,150
Total Assets	$68,050	Total Liabilities & Owners' Equity	$68,050

Account Description	Account #		Account Description	Account #
ASSETS			REVENUE
Cash	101		Service Revenue	400
Accounts Receivable	105		EXPENSES
Prepaid Insurance	110		Advertising Expense	500
Equipment	120		Depreciation Expense	510
Accumulated Depreciation	125		Insurance Expense	515
LIABILITIES			Interest Expense	520
Accounts Payable	200		Salaries Expense	545
Interest Payable	205		Telephone Expense	550
Salary Payable	210		Travel Expense	555
Unearned Revenue	215		Rent Expense	560
Bank Loan	220
Note Payable	225
OWNER'S EQUITY
Robertson, Capital	300
Robertson, Withdrawals	310
Income Summary	315

For the month of September 2023, JR World Expeditions had the following transactions:
Sep 1	James invested $12,600 cash and equipment valued at $9,900 into the business.	$12,600	9900
Sep 1	Prepaid $11,184 for insurance for one year.	$11,184
Sep 1	Paid $3,250 cash for September's rent.	$3,250
Sep 2	Provided travel services to group of travellers; they paid $46,400 now and will pay $9,280 later.	$46,400	9280
Sep 2	Purchase equipment by signing a Note Payable for $15,000, due in 3 years plus accrued interest at 10%.	$15,000	3
0.10
Sep 5	Recorded travel expenses for $16,820 to be paid next month.	$16,820
Sep 15	Paid $11,600 cash to reduce the balance of accounts payable.	$11,600
Sep 18	Received $5,400 cash from customers for the travel services provided last month.	$5,400
Sep 20	Received a telephone bill for $720 which will be paid next month.	$720
Sep 23	Paid $8,460 cash for employee's salaries.	$8,460
Sep 26	Received $26,840 cash in advance from travellers for travel services to be provided next month.	$26,840
Sep 28	Paid $4,650 advertising expense for the promotion of the travel and tours in the month of September.	$4,650
Sep 29	The owner withdrew $5,710 cash for personal use.	$5,710
Sep 30	Paid $891 cash for the bank loan which included $675 principle and $216 interest. The loan is due in 4 years with monthly repayments of $675 principle plus interest at 8% on outstanding balance.	$675	$216
	4.00
$8,100	0.08
At the end of September, the following adjustment had to be journalized to properly report the balances of the company's accounts:
Sep 30	$30,140 of the balance of unearned revenue, still remains unearned.	$3,300
Sep 30	One month of prepaid insurance worth $932 has been used.	$932
Sep 30	Monthly depreciation on the equipment was $1,320.	$1,320
Sep 30	Accrued salary expense of $4,230 for an employee.	$4,230
Sep 30	Accrued interest on the Note Payable amounts to $125.	125

As at August 31, 2023 Assets Salary Payable 210 Travel Experse 555 Cash SB1,250 Accounts Payable $14.500 Unearned Revenue 215 Ment Expense 560 Accounts Receivable $10,800 Unearned Revenue $11,030 Bank Loan 120 Prepaid Insurance So Bank loan $321400 Note Payable Equipment $35,000 Note Payable OWNER'S EQUITY Accumulated Depreciation $9.000 Total Liabilities $57,900 Robertson, Capital 300 Robertson, Capital $10,150 Robertson, Withdrawals 310 Total Assets $68,050 Total Liabilities & Owners' Equity 1568,050 Income Summary 3IS Account Description Account Account Description Account For the month of September 2073) IR World Expeditions had the following transactions ASSETS REVENUE sep 1 james invested $12,600 cash and equipment valued at $9,900 into the business. Cash 101 Service Revenue 200 Sep 1 Prepaid $11.184 for insurance for one year Accounts Receivable 105 EXPENSES Paid 53,250 gash for September's rent. Prepaid Insurance 110 Advertising Expense 500 Sep 2 Provided travel services to group of travellers; they paid $46,400 now and will pay Equipment 120 Depreciation Expense $9.280 later Accumulated Depreciation 125 Insurance Expense $15 Sep 2 Purchase equipment by signing a Note Payable for $15,000, due in 3 years plus LIABILITIES Interest Expense $20 accrued interest at 1 Accounts Payable SEp 5 200 Salaries Expense 545 Recorded travel expenses for $16 820 to be paid next month Interest Payable 205 Telephone Expense sep 15 550 Paid $11,600 cash to reduce the balance of accounts payable. Salary Payable ' 210 Sep 18 Travel Expense 555 Received $5,400 cash from customers for the travel services provided last month. Unearned Revenue Sep 20 219 Rent Expense Received a telephone bill for $720 which will be paid next month. Bank Loan 220 Note Payable 225 In World Expedition Worksheet September 20, 2023 Unadjusted Trial Adjustments Adanted Trial Balance Income Statement Balance Sheet H