For some reason my adjusted trial balance's debits and credits are not equaling and i am not sure why

Name AccessID Date 1-May 2-May 3-May 5-May 8-May 15-May 20-May 21-May 25-May 26-May 29-May 31-May 31-May 30-Sep 30-Sep 30-Sep 30-Sep 30-Sep 30-Sep 30-Sep 1 2 3 4 5 6 7 8 9 10 ACC 3010 - Fall 2017 PROJECT 1 DUE September 25 by 5pm submitted to the assignment link in Blackboard Enter your name and WSU AccessID below. Required information will not be displayed if you do not enter your AccessID, and points will be deducted if you use the wrong AccessID. AccessID is your two-letter-four-digit ID used for your email (ab1234, for example). Andre Jabro Ga4733 You have been hired as an accountant for AquaShine, Inc. AquaShine cleans swimming pools for residential and commercial customers. The business was created on May 1, 2017. The company will have a fiscal year end of April 30. The initial formation transactions and early purchases for AquaShine resulted in the balances that are included in the first 2 columns of the worksheet (see the worksheet tab). During May, the first month of operations, the following transactions occurred: Event Paid $10,800 for 12 months rent on office space. Purchased two used trucks for $21,730. Purchased $3,650 of additional pool cleaning supplies on account. Signed a contract with a local recreation center for cleanings to be done over the next 12 months. Borrowed 12,000 from the bank for operating cash. The note has a 3.4% interest rate (simple interest) and is to be repaid in four years. Received $14,100 from the recreation center for the work to be performed over the next 12 months. Paid $1,530 for maintenance on the trucks. Performed services for various customers for $5,400 cash and another $13,700 on account. Paid $2,800 to suppliers for purchases previously made on account. Paid salaries to employees totaling $7,600 for services rendered for 1 week. Paid utility bill totaling $180. Collected $2,300 as payment for amounts previously billed. Dividends of $200 were declared and paid. At the end of May, the following additional information is available to help determine what adjustments are needed: One month of interest has accrued on the note payable for the bank loan. Salaries of $7,600 are paid every Friday (for a 5 day work week). May 31, 2017 was a Wednesday. One month of the rent paid in advance has been used up. Cleaning supplies on hand are $2,300. Additional work of $5,200 has been performed during the last week of May but not yet billed. Depreciation expense for the equipment is $150 and for the office furniture is $250. One month of the services for the recreation center has been performed (see above). SUGGESTED STEPS FOR COMPLETION OF THE PROJECT: Prepare journal entries to record the September transactions given. Please refer to the Worksheet tab for Account Titles. Post the journal entries to ledger accounts using T-accounts to represent ledger accounts. Don't forget the opening balances from the information given on the Worksheet. There is a tab to use for T Accounts if you choose to. Add the May journal entry information to the Worksheet in the May columns Prepare an unadjusted trial balance as of May 31, 2017. This will be part of the Worksheet you prepare. There is a tab in this file that you will use for this. Excel formulas must be used throughout the project to obtain full credit. Prepare adjusting entries for the month of May given the information provided. Post the adjusting entries to the T-accounts and to the Adjusting entries columns on the worksheet Prepare an adjusted trial balance as of May 31, 2017. This will be part of the Worksheet you prepare. There is a tab in this file that you will use for this. Prepare financial statements for the month of May, 2017. (Income Statement, Statement of Retained Earnings, Classified Balance Sheet ). Formatting is important and will be graded so be sure you use dollar signs and underlines as appropriate. Also be sure you have headings and proper column usage for all statements. There is a tab for these statements. Heading are PARTIALLY completed for the 3 statements. Prepare and post closing entries for the end of the period and to the T Accounts Copy the Worksheet from the Worksheet tab to the Worksheet formulas tab and the Financial Statements from the Financial Statements tab to the Financial Statements tab. Highlight the entire worksheet/financial statements area respecively and press the "ctrl" key and the "~" key. This will cause the formulas used to display instead of the numbers. Save your file with the formulas displayed. REQUIRED TO BE SUBMITTED - You must submit your Excel file which must include all journal entries, trial balances, the worksheet and the financial statements to the correct assignments link on the class Blackboard site by 5 pm Monday September 25. Your file must be named - "Your name (first and last) Project 1". Failure to name your file correctly will result in a 1 point deduction. Each student must submit an ORIGINAL excel file that is their own work. While students are encouraged to work together, each student must process and format his/her own set of excel worksheets. Duplicate submissions will result in the students receiving a 0 for the assignment. Submissions will NOT be accepted via email attachment. Submission to other than the correct link on BlackBoard will result in a 10 point deduction. NO LATE SUBMISSIONS WILL BE ACCEPTED. JOURNAL ENTRIES - AquaShine, Inc. DATE ACCOUNT DEBIT May. 1 Prepaid Rent CREDIT 10,800 Cash 10,800 2 Vehicles 21,730 Cash 21,730 3 Supplies 3,650 Accounts Payable 3,650 5 No entry 0 0 8 Cash 12,000 Long-Term Notes Payable 12,000 15 Cash 14,100 Unearned Revenue 14,100 20 Maintenance Expense 1,530 Cash 1,530 21 Cash 5,400 Accounts Receivable 13,700 Service Revenue 19,100 25 Accounts Payable 2,800 Cash 2,800 26 Salaries Expense 7,600 Cash 7,600 29 Utility Expense 180 Cash 180 31 Cash 2,300 Accounts Receivable 2,300 31 Dividends 200 Cash 200 Page 2 ADJUSTING JOURNAL ENTRIES - AquaShine, Inc. DATE ACCOUNT DEBIT Sept. 30 Interest Expense CREDIT 34 Interest Payable 34 30 Salaries Expense 4,560 Salaries Payable 4,560 30 Rent Expense 900 Prepaid Rent 900 30 Supplies Expense 1,350 Supplies 1,350 30 Accounts Receivable 5,200 Service Revenue 5,200 30 Depreciation Expense - Computer Equipment 150 Accumulated Depreciation - Equipment 150 30 Depreciation Expense - Office Furniture 250 Accumulated Depreciation - Office Furniture 30 Unearned Revenue 250 1,175 Service Revenue 1,175 Page 3 CLOSING JOURNAL ENTRIES -AquaShine, Inc. DATE ACCOUNT DEBIT Service Revenue CREDIT 25,475 Income Summary 25,475 Income Summary 16,554 Salaries Expense 12,160 Rent Expense 900 Supplies Expense 1,350 Maintenance Expense 1,530 Utilities Expense 180 Interest Expense 34 Depreciation Expense - Equipment 150 Depreciation Expense - Office Furniture 250 Income Summary 21,896 Retained Earnings 21,896 Retained Earnings 200 Dividends 200 Page 4 BEGINNING ACCOUNT Cash DEBIT NUMBERS CREDIT DEBIT CREDIT DEBIT 11,040 7,500 Prepaid Rent Equipment UNADJUSTED TRIAL BALANCE ENTRIES 40,000 Accounts Receivable Supplies May ADJUSTMENTS CREDIT DEBIT ADJUSTED TRIAL BALANCE CREDIT DEBIT 28,960 11,400 11,400 3,650 11,150 1,350 10,800 10,800 900 8,500 5,200 8,500 Accumulated Depreciation, Equip 150 Vehicles 21,730 21,730 Accumulated Depreciation, Vehicles 250 Accounts Payable 7,500 8,350 850 Salaries Payable 4,560 Interest Payable 34 Unearned Revenue Long-term Notes Payable Common Stock 14,100 14,100 12,000 12,000 48,500 1,175 48,500 Retained Earnings Dividends 200 Service Revenue 200 19,100 Salaries Expense 7,600 19,100 7,600 6,375 4,560 Rent Expense 900 Supplies Expense 1,350 Maintenance Expense Utilities Expense 1,530 1,530 180 180 Interest Expense 34 Depreciation Expense, Comp Equip 150 Depreciation Expense, Office Furniture 250 Net Income 56,000 56,000 57,090 57,090 102,050 102,050 Page 9 13,619 13,619 CREDIT AquaShine, Inc. Income Statement AquaShine, Inc. Statement of Retained Earnings AquaShine, Inc. Balance Sheet Cash 1 40000 8. 12000 15. 14100 21. 5400 31. 2300 1. 10800 2. 21730 1,530 25. 2800 26. 7600 29. 180 31 200 Accounts Receivable 13,700 5,200 2,300 Balance 28,960 Balance 16,600 Vehicles A.D. Office Furniture 2. 21730 30. 250 Balance 21,730 Balance 250 Long-term Notes Payable 8. 12,000 Common Stock 1. Balance 12,000 Balance 48,500 Rent Expense 30. 900 Supplies Expense 30. 1350 Balance 900 Balance 1,350 D.E. - Office Furniture 30. 250 48500 Balance 250 Supplies 7,500 3,650 1,350 Prepaid Rent 1. 10800 900 Equipment 1. 8500 Balance 9,800 Balance 9,900 Balance 8,500 Accounts Payable Salaries Payable Interest Payable 25. 2800 1. 3. 7500 3650 30 Balance 8,350 Retained Earnings 200 22,096 Balance 21,896 4560 Balance 4560 Dividends 31. 200 Service Revenue Balance 200 Maintenance Expense 20. 1530 Utilities Expense 29. 180 Interest Expense 30. 34 Balance 1,530 Balance 180 Balance 34 Accumulated Depreciation, Equip 30. 150 Balance 150 30. 34 Unearned Revenue 30. 1,17515. 14,100 Balance 34 ce Revenue 21. 19100 30. 5200 30. 1175 Balance 25,475 est Expense Balance 12,925 Salaries Expense 26. 7600 30. 4560 Balance 12,160 D.E. - Comp Equip 30. 150 Balance 150