Can someone help me with these adjusting journal entries? my total debits and credits do not equal and I cannot figure out what I did wrong.

ACCT: 2100 Spring 2016 Chapter 4 Take Home Quiz Page two contains the unadjusted trial balance for Baker & Company as of December 31, 2015 All entries for the year have been recorded except for the following adjusting entries: (Assume no other adjusting journal entries were made during 2015) 1) The company paid $60,000 on September 1, 2015 for insurance coverage thru August 2016. 2) Depreciation expense for the year was $35,000. 3) Baker issued gift cards in 2014 as part of a special promotion. $60,000 in gift cards expired on December 31, 2015. 4) A physical count of supplies indicated that $30,000 was on hand at the end of the year. 5) Baker employees earned wages of $20,000 for working 4 days at the end of the year. The wages will be paid in January. 6) Baker issued a $150,000 three-year note on September 1. The interest on the note is 10%. Interest is paid semi-annually. 7) A physical count of merchandise inventory indicated that $105,000 was on hand at the end of the year. 8) The income tax rate is 40% Required: a. Post all adjusting journal entries necessary on December 31, 2015 to the trial balance. Create additional accounts as necessary. b. Prepare the adjusted trial balance. c. Prepare the closing entry at December 31, 2015. d. Prepare the 2015 classified balance sheet and multistep income statement for Baker & Company in good form. Unadjusted Trial Balance Unadjusted Cash Debit Credit 225,000 Short term investments 100,000 Accounts receivable 120,000 Merchandise inventory 120,000 Prepaid insurance 160,000 Supplies Property and equipment 40,000 1,135,000 Acc. depreciation Long-term investments 150,000 300,000 Accounts payable 200,000 Unearned revenue 125,000 Notes payable 320,000 Common Stock Additional paid-in capital Retained earnings 100,000 900,000 720,000 Sales revenue Cost of goods sold 1,100,000 690,000 Advertising expense 85,000 Depreciation expense 50,000 Insurance expense Wages expense Total 40,000 550,000 $3,615,000 $3,615,000 AJE# Adjustments Debit Credit Adjusted Trial Balance Debit Credit Here is what I have: 1. Insurance expense debit 20,000 Prepaid insurance credit 20,000 2. Depreciation expense debit 35,000 Accumulated dep. credit 35000 3. Unearned rev. debit 60,0000 Sales rev. credit 60,000 4. Supplies exp. Debit 10,000 Supplies credit 10,000 5. Wages expense debit 20,000 Wages payable credit 20,000 6. Interest expense debit 5,000 Interest payable credit 5,000 7. Cost of goods sold debit 15,000 Merch. Inventory credit 15,000 8. There is a net loss so no tax expense