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On September 1, 2012, Nicholas Jay Company started a new business, Nicholas Service Center. During the month of September, the following transactions were completed by the business in its first month of operations:
Sept. 1 Nicholas Jay, the proprietor of the business, began operations by investing $70,500 cash and Store Supplies valued at $3,500 into the business.
1 Issued a check to establish a Petty Cash Fund for $825.
3 Purchased Office Equipment on credit for $12,500 from James Supply company
6 Paid a premium of $9,600 for a two-year insurance policy, effective Sept 1st
9 Borrowed $26,500 from First National Bank for the business use by signing Notes Payable.
12 Performed computer repair services for various customer and bills were sent out as follows:
Maria Blanca $4,110
XXXXX XXXXX 2,890
Claude Martin 800
XXXXX XXXXX 500
Total $8300
14 Purchased computer Repair Equipment for $8,500 in cash.
17. Purchased computer Repair Supplies on credit to be used in repair work as follows:
James Supply Company $3200 
Stephanie Supplies Inc, $2980
Cindy Chen Company $920
Bob Taylor Retail $400
Total $7500
18 Received cash of $2,800 in advance for computer repair services to be provided over the next few months.
20 Nicholas Jay withdrew $2,150 in cash for his personal use.
21 Received cash from customers to be applied to their accounts as follows: 
Maria Blanca $2110
XXXXX XXXXX $990
Claude Martin $300
XXXXX XXXXX $200
Total $3600
24 Performed computer repair services for several clients and received $10,600.
25 Paid for the monthly water and electricity bills. $1,250.
25 Nicholas jay received donated computer Repair Equipment of $7,600.
27 Made a partial payment for the computer repair supplies purchased on Sept 1 as follows:
James Supply Company $2,200
Stephanie Supplies Inc 1,180
Cindy Chen Company 420
Bob Taylor Retail 100
Total $3900
28 issued a check to pay employees salaries of $6,300.
29 Made a partial payment to James Supply Company of $8,500 for the Sept. 3rd transaction.
30 The Petty Cash Fund had a cash balance of $250 at the end of September with petty cash receipts/vouchers for postage, $140, and store supplies, $200. A check was issued to replenish the fund.
30 Issued a check for the payment of September's rent, $2,800.
This is where I need help!
Required:
1. Open the following accounts with account numbers in the general ledger: Cash, 100; Petty Cash Fund, 103; Accounts Receivable, 108; Store Supplies, 110; Repair Supplies, 115; Prepaid Insurance, 122; Office Equipment, 144; Accumulated Depreciation- Office Equipment, 145; Repair Equipment, 154; Accumulated Depreciation- Repair Equipment, 155; Accounts Payable, 200; Salaries Payable, 201; Unearned Repair Revenue, 202; Notes Payable, 205; Nicholas Jay, Capital, 300; Nicholas Jay, Withdrawals, 301; Computer Repair Revenue, 450; Insurance Expense, 500; Rent Expense, 502; Salary Expense, 506; Utilities Expense, 510; Store Supplies Expense, 512; Repair Supplies Expense, 515; Depreciation Expense-Office Equipment, 519; Depreciation Expense-Repair Equipment, 522; Postage Expense, 524; Cash Short & Over, 526; Income Summary, 600

2. Open customer accounts in the accounts receivable subsidiary ledger for Maria Blanca, XXXXX XXXXX, Claude Martin, and XXXXX XXXXX.

3. Open vendor accounts in the accounts payable subsidiary ledger for James Supply Company, Stephanie Supplies Inc., Cindy Chen Company, and Bob Taylor Retail.

4. Record all transactions in the general journal, post to the appropriate ledgers, and enter the September 30 general ledger balances directly into the unadjusted columns of the worksheet.

5. Prepare the adjusting entries in the general journal and enter the following adjustment data in the Adjustments columns of the worksheet.
The adjustment data as of September 30, 2012 were as follows:
a. The depreciation on Office Equipment for the month amounted to $750.
b. The depreciation on Repair Equipment for the month amounted to $1,300.
c. The physical count shows that Repair Supplies used totaled $450.
d. Record the insurance used for the month of September.
e. A physical count showed $2,000 worth of Store Supplies on hand.
f. Accrued salaries amounted to $2,450.
g. Unearned Repair Revenue earned at the end of September, $900.

6. Complete the worksheet

7. Post the adjusting journal entries from the general journal to the general ledger.

8. Prepare in good form an income statement, a statement of owner's equity, and a balance sheet.

9. Prepare a schedule of accounts receivable. 

10. Prepare a schedule of accounts payable. 

11. Prepare closing journal entries in the general journal and post to the general ledger.

12. Prepare a post closing trial balance.