For anyone who has completed the Systems Understanding Aid (10th edition)..

My numbers for the unadjusted trial balance are not adding up & the correct amout given by my professor is $2,137,135.01

Can you let me know which accounts I have wrong?

Acct. No Account Title 12-31-21 Post-Closing TB Debit Credit 11,025.19 11,065.00 3,250.81 Waren Sports Supply December 31, 2022 Year-End Me Enter your search te 12-31-22 Unadjusted TB Debit Credit Deb 110,843.76 45,887.00 348.00 149.19 101,681.00 4,200.00 25,177.00 10100 10200 10210 10300 10400 10500 10600 10700 10800 10900 11000 101,681.00 Cash Accounts receivable Accounts receivable for employees Allowance for doubtful accounts Inventory Prepaid expenses Marketable securities Interest receivable Fixed assets Accumulated depreciation Notes receivable 320,665.00 328,406.00 81,559 50 80,748.50 11,279.35 5,736.35 20100 20200 20300 20400 20500 20600 20700 20800 20900 21000 21100 21200 Accounts payable Wages and salaries payable Federal income taxes withheld State income taxes withheld State unemployment taxes payable Federal unemployment taxes payable FICA taxes payable Federal income taxes payable Dividends payable Interest payable Notes Payable Uneamed Revenue 878.81 447.95 281.17 83.31 1,593.30 29,797.00 1.158.00 670.26 11754 19.87 2,274.72 9,000.00 79,000.00 5,580.00 A D G 225,000.00 225,000.00 31 32 33 34 35 36 37 38 26000 27000 28000 29000 29010 Common stock Pain in capital in excess of par Income summary Retained earnings Dividends declared Enter your search ter 81,264.99 90,264.99 9,000.00 1,598,196.00 39 62,181.00 15,576.22 30100 30200 30300 30400 30500 30600 30700 30800 Sales Sales returns and allowances Sales discounts taken Cost of good sold Purchases Purchases returns and allowances Purchases discounts taken Freight-in 1,139,310.35 19,445.00 16,735.78 24,897.84 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 30900 31000 31100 31200 Gain/loss on sale of fixed assets Gain/loss on sale of marketable securities Interest/dividend income Miscellaneous revenue 348.00 568.00 1.417.00 825.00 57,600.00 22,395.00 5,062.30 40100 40200 40300 40400 40500 40600 40700 40800 40900 41000 Rent expense Advertising expense Office supplies expense Depreciation expense Wages and salaries expense Payroll tax expense Federal income tax expense Interest expense Bad debt expense Other operation expense TOTALS 140,332.21 12,017 39 60 61 62 444,436.19 444.436.19 33,225.75 2,138,290.01 2,128,105.01 Acct. No Account Title 12-31-21 Post-Closing TB Debit Credit 11,025.19 11,065.00 3,250.81 Waren Sports Supply December 31, 2022 Year-End Me Enter your search te 12-31-22 Unadjusted TB Debit Credit Deb 110,843.76 45,887.00 348.00 149.19 101,681.00 4,200.00 25,177.00 10100 10200 10210 10300 10400 10500 10600 10700 10800 10900 11000 101,681.00 Cash Accounts receivable Accounts receivable for employees Allowance for doubtful accounts Inventory Prepaid expenses Marketable securities Interest receivable Fixed assets Accumulated depreciation Notes receivable 320,665.00 328,406.00 81,559 50 80,748.50 11,279.35 5,736.35 20100 20200 20300 20400 20500 20600 20700 20800 20900 21000 21100 21200 Accounts payable Wages and salaries payable Federal income taxes withheld State income taxes withheld State unemployment taxes payable Federal unemployment taxes payable FICA taxes payable Federal income taxes payable Dividends payable Interest payable Notes Payable Uneamed Revenue 878.81 447.95 281.17 83.31 1,593.30 29,797.00 1.158.00 670.26 11754 19.87 2,274.72 9,000.00 79,000.00 5,580.00 A D G 225,000.00 225,000.00 31 32 33 34 35 36 37 38 26000 27000 28000 29000 29010 Common stock Pain in capital in excess of par Income summary Retained earnings Dividends declared Enter your search ter 81,264.99 90,264.99 9,000.00 1,598,196.00 39 62,181.00 15,576.22 30100 30200 30300 30400 30500 30600 30700 30800 Sales Sales returns and allowances Sales discounts taken Cost of good sold Purchases Purchases returns and allowances Purchases discounts taken Freight-in 1,139,310.35 19,445.00 16,735.78 24,897.84 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 30900 31000 31100 31200 Gain/loss on sale of fixed assets Gain/loss on sale of marketable securities Interest/dividend income Miscellaneous revenue 348.00 568.00 1.417.00 825.00 57,600.00 22,395.00 5,062.30 40100 40200 40300 40400 40500 40600 40700 40800 40900 41000 Rent expense Advertising expense Office supplies expense Depreciation expense Wages and salaries expense Payroll tax expense Federal income tax expense Interest expense Bad debt expense Other operation expense TOTALS 140,332.21 12,017 39 60 61 62 444,436.19 444.436.19 33,225.75 2,138,290.01 2,128,105.01