can you show me how to do the adjusted trial balance

this is the journal entries and some information at the end of the year. also the adjusted entries number should come to( Adjusted Trial Balance: Total $1,276,554)

Additional Information at the end of the year: 1. Depreciation expense for the year was $13,250.2. The company estimated that it has to pay federal income tax, $3,250. 3. After physically counting, the company decided that the ending inventories worth $40,146. 4. Based on its historical data, the company estimated that the bad debts were about 1% of net credit 2 sales. 5. Unearned revenue is decreased by $12,000. 6. The company expenses all of the supplies purchased during the year. 7. No insurance policy is effective during the year. 8. The company used the gross method to record its purchases and sales on credit. 9. The company adopts the periodic inventory system.

	Journal for Stark Industries 2016
Date	Account Titles and Explanation	Debit	Credit
1-Jan	Prepaid Rent	6000
	Cash		6000
	(prepaid rent for 2 years)
10-Jan	Accounts Receivable	18400
	Sales Revenue		18400
	(sold merchandise to Rayms $9800 and to Fischer $8600 on account- terms 1/10, n/30)
12-Jan	Merchandise Inventory Purchases	5400
	Accounts Payable		5400
	(purchased merchandise from Zapfel and Liotta on account 2/10, n/30)
13-Jan	Cash	6000
	Accounts Receivable		6000
	(received cash $4000 from Longhini and $2000 from Hall accounts)
15-Jan	Accounts Payable	9000
	Cash		8820
	Discount		180
	(payment to Joosten with 2% cash discount)
	Accounts Payable	11000
	Cash		10890
	Discount		110
	(payment to Maida with with 1% cash discount)
16-Jan	Sales Returns and Allowances	200
	Accounts Receivable		200
	(credit issued to Fieber account for $200 merchandise return)
18-Jan	Cash	17520
	Sales Revenue		17520
	(record daily cash sales)
21-Jan	Accounts Payable	5400
	Cash		5292
	Cash Discount		108
	(payment to Zapfel and Liotta for purchases on Jan 12; terms 2/10, n/30)
9-Feb	Cash	18400
	Accounts Receivable		18400
	(received full payment from Rayms and Fischer accounts)
1-Apr	Accounts Receivable	1600
	Sales Revenue		1600
	(sold merchandise to Dunlap $1600 on account- terms 2/10, n/30)
1-May	Office Supplies	500
	Cash		500
	(to record purchase of supplies)
13-Jun	Cash Dividends	900
	Dividends Payable		900
	(declared $900 cash dividend)
23-Jun	Dividends Payable	900
	Cash		900
	(paid $900 cash dividend)
1-Jul	Cash	120000
	Note Payable		120000
	(Borrowed $120,000 cash with one-year, 2% note)
5-Jul	Merchandise Inventory Purchases	33000
	Accounts Payable		33000
	(purchased merchandise from Maida on account 2/10, n/30)
7-Jul	Land	15000
	Common Stock, $10 par value		10000
	Paid-in capital in excess of par value,
	common stock		5000
	(exchanged 1000 shares of $10 par value common stock for land)
8-Jul	Accounts Payable	200
	Merchandise Inventory		200
	(returned $200 of merchandise to Maida)
1-Aug	Accounts Receivable	80000
	Sales Revenue		80000
	(sold merchandise to Lachey $80,000 on account- terms 1/10, n/30)
4-Aug	Accounts Payable	32800
	Cash		32800
	(paid remaining balance on account to Maida)
10-Aug	Cash	39600
	Cash Discount	400
	Accounts Receivable		40000
	(to record 1/2 payment of Lachey account - terms 1/10, n/30)
14-Aug	Allowance for Doubtful Accounts	1300
	Accounts Receivable-Tooket account		1300
	(to write off an uncollectible account)
21-Aug	Utilities Expense	10092
	Cash		10092
	(to record payment of expense)
31-Aug	Cash	40000
	Accounts Receivable		40000
	(to record balance payoff of Lachey account)
1-Sep	Accounts Payable	7500
	Cash		7500
	(to record payment of merchandise purchased last year from Farmington)
1-Oct	Notes Payable	110000
	Cash		110000
	(paid off notes payable)
	Accrued Interest Expense	4500
	Cash		4500
	(paid accrued interest)
	Interest Payable	1500
	Cash		1500
	(paid off interest payables from last year)
31-Dec	Salaries and Wages Expense	45500
	Salaries and Wages Payable		45500
	(to record accrued payroll)
	Salaries and Wages Payable	44000
	Cash		44000
	(to record cash payment to employees for the year)
31-Dec	Utilities Expense	1250
	Utilities Payable		1250
	(to record unpaid utilities at the end of the year-bill not due until Jan. 10)

Stark Industries
BALANCE SHEET
DECEMBER 31, 2015
Current Assets
Cash		42,200
Notes Receivable		16,000
Accounts Receivable		41,800
Less: Allowance for Doubtful Accounts		(3,000)
Inventories		38,800
Prepaid Insurance		540
Prepaid Rent		600
Total Current Assets		136,940
Non-Current Assets
Long-term Investments
Investments in held-for-maturity securities		52,000
Land held for future development		45,500
Property, Plant, and Equipment
Land		85,000
Buildings		675,000
Less: Accumulated Depreciation		(187,500)
Intangible Assets
Capitalized Development Costs		8,000
Goodwill		76,700
Other Identifiable Intangible Assets		48,000
Total Non-Current Assets		802,700

2

Total Assets		939,640
Current Liabilities
Notes Payable		110,000
Accounts Payable		32,000
Unearned Revenues		13,500
Income Taxes Payable		8,440
Property Taxes Payable		6,600
Interest Payable		1,500
Total Current Liabilities		172,040
Non-Current Liabilities
Provisions Related to Pensions		84,100
Bonds Payable		300,000
Total Non-Current Liabilities		384,100
Total Liabilities		556,140
Stockholders' Equity
Common Stock		100,000
Preferred Stock		100,000
Paid-in-capital - Common Stock		27,500
Paid-in-capital - Preferred Stock		10,000
Retained Earnings		152,750
Accumulated Other Comprehensive Income		6,000
Less: Treasury Stock		(12,750)
Total Stockholders' Equity		383,500
Total Liabilities and Stockholders' Equity		939,640