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Could someone please help me balance this using the adjustment data below? I've made adjusted entries on the right, but they're not quite right. BRAMBLE

Could someone please help me balance this using the adjustment data below? I've made adjusted entries on the right, but they're not quite right.

BRAMBLE INC. BRAMBLE INC.
Unadjusted Trial Balance Adjusted Trial Balance
31-Dec-18 31-Dec-18
Debit Credit Debit Credit
Cash $8,200 $8,200
Accounts receivable 31,300 31,300
Inventory 28,800 21,422
Supplies 3,000 2,227
Prepaid insurance 3,000 2,750
Land 30,000 30,000
Buildings 165,000 165,000
Accumulated depreciationbuildings $26,400 $33,000
Equipment 43,000 43,000
Accumulated depreciationequipment 17,200 21,500
Accounts payable 31,400 31,400
Unearned revenue 4,100 3,098
Bank loan payable 148,100 137,444
Common shares 13,200 16,110
Retained earnings 31,000 31,000
Dividends declared 1,800 1,800
Sales 267,600 266,598
Sales returns and allowances 2,200 2,200
Sales discounts 3,400 3,400
Cost of goods sold 172,000 173,800
Salaries expense 28,600 29,373
Utilities expense 5,300 5,300
Interest expense 8,500 9,175
Income tax expense 4,900 4,430
$539,000 $539,000 $533,377

$540,150

Additional information and adjustment data:

1.

The 12-month insurance policy was purchased and was effective February 1, 2018.

2.

There was $773 of supplies on hand on December 31.

3.

Depreciation expense for the year is $6,600 for the buildings and $4,300 for the equipment.

4.

Salaries of $773 are accrued and unpaid at December 31.

5.

Accrued interest expense at December 31 is $675.

6.

Unearned revenue of $1,002 is still unearned at December 31. On the sales revenue that was earned, the cost of goods sold was $1,800.

7.

Of the bank loan payable, $10,656 is payable next year.

8.

Income tax of $470 is due and unpaid.

9.

A physical count of inventory indicates $21,422 on hand at December 31.

10.

Common shares of $2,910 were issued during the year.

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