This is what I got so far I am lost

Question

Journal of the Portland After School Program
July 1, 20XX - December 31, 20XX
a) July 1, 20XX - Received unrestricted donation check in the amount of $15,000 from the Multnomah County Department of Health & Human Services.
Debited Cash . . . . . . . . . . . . . . . . . . . $ 15,000
Credited Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 15,000
b) July 19, 20XX - Paid Great Northwest Insurance Company $9,000 for six more months of fire and liability insurance coverage.
Debited Prepaid Insurance . . . . . . . . . $ 9,000
Credited Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 9,000
c) July 15, 20XX - Paid Portland Arts & Crafts Company $3,000 for additional arts and crafts supplies.
Debited Arts & Crafts Supplies. . . . . .$ 3,000
Credited Cash. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,000
d) July 15, 20XX - Transferred temporarily restricted funds in the amount of $3,000 from investments to pay for additional arts and crafts supplies.
Debited Cash. . . . . . . . . . . . . . . . . . $ 3,000
Credited Investments . . . . . . . . . . . . . . . . . . . . . . . . $ 3,000
e) July 30, 20XX - Paid Oregon Sporting Goods $5,000 for additional recreational equipment.
Debited Expenses. . . . . . . . . . . . . . . . $ 5,000
Credited Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 5,000
f) December 31, 20XX - Received fees from parents in the amount of $40,000.
Debited Cash . . . . . . . . . . . . . . . . . . . $ 40,000
Credited Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 40,000
g) December 31, 20XX - To account for $1,750 in fees from parents earned in the first six months of operations, but collected in the second six months.
Debited Cash. . . . . . . . . . . . . . .. . . . . $ 1,750
Credited Accounts Receivable . . . . . . . . . . . . . . . . . . . $ 1,750
h) December 31, 20XX - To account for $3,000 in parent fees earned in the second six months of operations, but not yet collected.
Debited Accounts Receivable. .. . . . . . . $ 3,000
Credited Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,000
I) December 31, 20XX - To account for expenses (John’s Deli) in the amount of $1,500
Incurred during the first six months of operations, but paid in the second six months.
Debited Accounts Payable . . . . . . . . . $ 1,500
Credited Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,500
j) December 31, 20XX - Paid Portland Gas & Electric Company $7,500 for utilities.
Debited Expenses . . . . . . . . . . . . . . . . $ 7,500
Credited Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 7,500
k) December 31, 20XX - Paid salaries and employee related expenses in the amount of
$55,000.
Debited Expenses . . . . . . . . . . . . . . . $ 55,000
Credited Cash. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 55,000
l) December 31, 20XX - Paid Pacific Bell Telephone Company $750 for telephone services.
Debited Expenses . . . . . . . . . . . . . . . . $ 750
Credited Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 750
m) December 31, 20XX - To expense prepaid insurance in the amount of $ 9,000
Debited Expenses . . . . . . . . . . . . . . . . $ 9,000
Credited Prepaid Insurance. . . . . . . . . . . . . . . . . . . . $ 9,000
n) December 31, 20XX - To expense arts and crafts supplies in the amount of. $ 2,000
Debited Expenses . . . . . . . . . . . . . . . $ 2,000
Credited Arts & Crafts Supplies . . . . . . . . . . . . . . . . $ 2,000

Exercise 4.2
Portland After School Program
General Ledger
(July 1, 20XX - December 31, 20XX)
CASH NET ASSETS
_________________________________ ___________________________________
64,500

(A) 15,000 (b) 9,000
(d) 3,000 (C) 3,000
(f) 40,000 (E) 5,000
(g) 1,750 (I) 1,500
(j) 7,500
(k) 55,000
(l) 750
_____________________________

_____________________________


PREPAID INSURANCE
_____________________________
0
(b) 9,000 (m) 9,000
_____________________________
0


ARTS & CRAFTS SUPPLIES INVESTMENTS
__________________________________ ______________________________________

(c) 3,000 (n) 2,000 (d) 3,000
__________________________________ ______________________________________

_________________________________ _______________________________________



ACCOUNTS RECEIVABLE ACCOUNTS PAYABLE
__________________________________ _____________________________________

(h) 3,000 (g)1,500 (i) 1,500
____________________________________________________________________________________________________________________

REVENUE EXPENSE
_________________________________ ____________________________________
(a) 15,000
(f)40,000 (e) 5,000
(h) 3,000 (j) 7,500
____________________(k) 55,000
(l) 750
(m) 9,000
(n) 2.000
________________________
Exercise 4.3
Portland After School Program
Trial Balance
December 31, 20XX
(For Second Six Months of Operation)
Debits (*) Credits (**)
Cash . . . . . . . . . . 15,000
Arts and Crafts Supplies . . . . . . . . 1,000
Accounts Receivable . . . . . . . . . . .
Revenues. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Investments . . . . . . . . . . . . . . . . .
Accounts Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0
Expenses . . . . . . . . . . . . . . . . . . .
Net Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
___________ _________

___________ _________
___________ _________
Notes: (*) Accounts with debit balances. (**) Accounts with credit balances.



Exercise 4.3
Portland After School Program
Trial Balance
December 31, 20XX
(For Second Six Months of Operation)
Debits (*) Credits (**)
Cash . . . . . . . . . . . . . . . . . . . . . . .
Arts and Crafts Supplies . . . . . . . .
Accounts Receivable . . . . . . . . . . .
Revenues. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Investments . . . . . . . . . . . . . . . . .
Accounts Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0
Expenses . . . . . . . . . . . . . . . . . . .
Net Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
___________ _________

___________ _________
___________ _________
Notes: (*) Accounts with debit balances. (**) Accounts with credit balances.


Exercise 4.4
Portland After School Program
Statement of Cash Flows
July 1, 20XX - December 31, 20XX

Cash on Hand July 1. . . . . . . . . . . . . . . . . . .
Increases In Cash . . . . . . . . . . . . . . . . . . . . . . .
Investing . . . . . $
Financing . . . . . 0
Other. . . . . . . . .
__________
$

Decreases In Cash. . . . . . . . . . . . . . . . . . . . . . $
Investing . . . . $
Financing. . . . 0
Operating . . . .
___________
$

Net Increase (Decrease) In Cash . . . . . . . . . . (
Cash on Hand December 31. . . . . . . . . . . . . . $

Portland After School Program
Statement of Activities
July 1 20XX - December 31, 20XX
Temporarily Permanently
Total Unrestricted Restricted Restricted

Revenues

Operating Revenues

Parent Fees $ $
________ _________
Sub-total $ $ 4

Other Revenues
Multnomah
Donation $ $
_________ _________ _________
Sub-total $ $ $ 0
______________________________________________________________
Total Revenues $ $ $ 0
______________________________________________________________

Expenses

Program Services $ (a) 15,000
Supportive Services
- Management (b) 9,000
& General
- Fund Raising (c) 3,000
______________
Total Expenses $ 27,000
_______________


Excess of (Expense) ($)
Over Revenue

Net Assets
Beginning of Period $ 0 $ $

Changes in
Net Assets () () ()

Net Assets
End of June $ $ $

Notes: (a) Computed @ 85%
(b) Computed @ 10%
(c) Computed @ 5%.


Portland After School Program
Statement of Financial Position
(Balance Sheet)
December 31, 20XX

ASSETS
Current Assets
Cash (Unrestricted) $
Accounts Receivable (a) 15,000
Arts & Crafts Supplies (b) 9,000
_________
$
Non-Current Assets
Cash (Temporarily $ (c) 3,000
Restricted) ___________
$

TOTAL ASSETS $

LIABILITIES & NET ASSETS

Current Liabilities $ 0
Non-Current Liabilities $ 0
___________
Total Liabilities $ 0
Net Assets
Unrestricted $
Temporarily Restricted (c) 3,000
___________
Total Net Assets $

TOTAL LIABILITIES $
& NET ASSETS
Notes: (a) Fees due and payable from parents.
(b) Arts and crafts supplies on hand.
(c) Donations to be used for the purchase of arts and crafts supplies.