adjusted trial balance excercise. my answers arent balancing

would like to know where i have gone wrong , thanks heaps

a. Depreciation on shop equipment for the month is 25% p.a. prime cost (straight line). b. One-twelfth of the insurance expired. C. Superannuation payable for the month is 9% of the gross wages paid. d. Interest charged on the bank loan for the month was $108. The transactions above have been journalised and posted. Cash at bank Date Details June 1 Capital 14 Sales revenue 18 Accounts receivable 23 Sales revenue 27 Accounts receivable Debit Date Detail: 23,000 June 1 Shop equipment (cost) 410 1 Prepaid insurance 4,180 5 Postage and stationery exp 960 8 Advertising expense 1,980 8 Accounts payable 25 Accounts payable 30 Electricity expense 30 Wages expense 30 Drawings Accounts receivable Date Details June 11 Sales revenue 12 Sales revenue 13 Sales revenue Debit Date Details 7,180 June 18 Cash at bank 2,860 18 Discount allowed 4.400 24 Sales returns and allowances The transactions above have been journalised and posted. Cash at bank Date Details June 1 Capital 14 Sales revenue 18 Accounts receivable 23 Sales revenue 27 Accounts receivable Debit Date Details 23,000 June 1 Shop equipment (cost) 410 1 Prepaid insurance 4,180 5 Postage and stationery expense 960 8 Advertising expense 1,980 8 Accounts payable 25 Accounts payable 30 Electricity expense 30 Wages expense 30 Drawings No. 100 Credit 5,000 3,960 440 1,500 16,461 5,100 250 800 1,030 Details Accounts receivable Date June 11 Sales revenue 12 Sales revenue 13 Sales revenue 26 Sales revenue Debit Date Details 7,180 June 18 Cash at bank 2,860 18 Discount allowed 4,400 24 Sales returns and allowances 6,800 27 Cash at bank No. 110 Credit 4,180 220 880 1,980 Details Details Inventory Date June 2 Accounts payable 7 Accounts payable 24 Cost of sales 27 Accounts payable Debit Date 21,500 June 11 Cost of sales 18,290 12 Cost of sales 360 13 Cost of sales 7,400 14 Cost of sales 23 Cost of sales 26 Cost of sales No. 120 Credit 3,600 2,700 2,300 210 440 3,500 STANDARD VIEL Prepald Insurance Date June 1 Cash at bank Details Details Debit Date 3,960 June 30 Insurance expense No. 130 Credit 330 Date Details No. 171 Credit Shop equipment (cost) Date Details June 1 Bank loan 1 Cash at bank Accumulated depreciation - shop equipment Date Details Debit 26,000 5,000 No. 172 Debit Date Details June 30 Depreciation expense Credit 646 Details Details Accounts payable Date June 8 Cash at bank 8 Discount received 25 Cash at bank Debit Date 16,461 June 2 Inventory 1,829 7 Inventory 5,100 27 Inventory No. 200 Credit 21,500 18,290 7,400 PAYG withholding payable Date Details Debit Date Details No. 210 Credit 30 June 30 Wages expense Superannuation payable Date Details Deblt Date Details June 30 Superannuation expense No. 220 Credit 76 Bank loan Date Details Debit Date Details June 1 Shop equipment (cost) 30 Interest expense No. 230 Credit 26,000 108 Capital Date Details Debit Detalls Date June 1 Cash at bank No. 300 Credit 23,000 Drawings Date June 30 Cash at bank Details Debit Date 1,030 Details Detalle No. 310 Credit Sales revenue Date Details Debit Date Details June 11 Accounts receivable 12 Accounts receivable 13 Accounts receivable 14 Cash at bank 23 Cash at bank 26 Accounts receivable No. 400 Credit 7,180 2,860 4,400 410 960 6,800 Sales returns and allowances Date Details June 24 Accounts receivable Debit Date Details No. 410 Credit 880 Discount received Date Details Debit Date June 8 Accounts payable Details No. 420 Credit 1,829 Details Details Cost of sales Date June 11 Inventory 12 Inventory 13 Inventory 14 Inventory Debit Date 3,600 June 24 Inventory 2,700 2,300 No. 500 Credit 360 210 26 Inventory 3,500 Date Debit 1,500 Details Advertising expense Date Details June 8 Cash at bank Depreciation expense Date Details June 30 Accumulated depreciation - shop equipment No. 600 Credit Details Debit Date Details No. 610 Credit 646 Discount allowed Date Details June 18 Accounts receivable Debit Date Details Detalle No. 620 Credit 220 Electricity expense Date June 30 Cash at bank Details Debit Date Details No. 630 Credit 250 Insurance expense Date June 30 Prepaid insurance Details Debit Date Details No. 640 Credit 330 No. 650 Interest expense Date June 30 Bank loan Details Debit Date Details Credit 108 Postage and stationery expense Date Details June 5 Cash at bank Debit No. 660 Credit Details Date 440 Details Superannuation expense No. 670 210 14 Inventory 23 Inventory 26 Inventory 440 3,500 10 Superannuation expense Date Details June 30 Superannuation payable Debit Date No. 670 Credit Details 76 Details No. 690 Credit Wages expense Date Details Debit Date June 30 Cash at bank 800 30 PAYG withholding payable 30 Prepare an adjusted trial balance. (Note: Enter accounts in ascending account number order. Leave blank any answer fields that do not require an answer.) Account no Account Debit Credit 100 Cash at bank $ 4011 110v Accounts receivable 13980 120 Inventory 34800 130 v Prepaid insurance 3630 171 Shop equipment (cost) 31000 172 Depreciation expense 646 200 Accounts payable 23800 210 V PAYG withholding payab 30 220v Superannuation payable 76 230 V Bank loan 26108 300 V Capital 23000 310 v Drawings 1030 400 Sales revenue 22610 410 Sales returns and allowa 880 420 Discount received 1829 500 Cost of sales 12390 600 Advertising expense 1500 610 Depreciation expense 646 620 Discount allowed 220 620 Discount allowed 220 630 Electricity expense 250 640 Insurance expense 330 650 Interest expense 108 660 Postage and stationery 440 670 Superannuation expense 76 690 Wages expense 830 102756 202,928