Hello Could some help me I don't know where my mistake started.

The unadjusted trial balance of Pina Colada Enterprises for the year ended December 31, 2017, follows: PINA COLADA ENTERPRISES Trial Balance December 31, 2017 Debit Credit Cash $15,000 Accounts receivable 19,200 Merchandise inventory 37,050 Prepaid insurance 3,000 Supplies 2,950 Equipment 150,000 Accumulated depreciation-equipment $35,000 Furniture 45,000 Accumulated depreciation-furniture 18,000 Accounts payable 33,200 Unearned revenue 4,000 Mortgage payable 125,000 S. Kim, capital 46,200 S. Kim, drawings 48,000 Sales 265,000 Sales returns and allowances 2,500 Sales discounts 3,275 Cost of goods sold 153,000 Interest expense 6,875 Salaries expense 35,450 Utilities expense 5,100 $526,400 $526,400 Additional information:$526,400 $526,400 Additional information: 1. There is $760 of supplies on hand on December 31, 2017. 2. The one-year insurance policy was purchased on March 1, 2017. 3. Depreciation expense for the year is $10,800 for the equipment and $4,500 for the furniture. 4. Accrued interest expense at December 31, 2017, is $800. 5. Unearned revenue of $900 is still unearned at December 31, 2017. On the sales that were earned, cost of goods sold was $2,050. 6. A physical count of merchandise inventory indicates $32,350 on hand on December 31, 2017. Prepare the adjusting journal entries assuming they are prepared annually. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) No. Date Account Titles and Explanation Debit Credit 1. Dec. 31 Dec. 31 3. Dec. 31 v 4. Dec. 31 V 5. Dec. 31 VPrepare a multiplestep income statement. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).} PINA COLADA ENTERPRISES Income Statement Prepare a singlestep income statement. (Enter negative amounts using either a negative Sign preceding the number e.g. -45 or parentheses 3.9. (45).} PINA CDLADA ENTERPRISES Income Statement LINK TO TEXT LINK TO TEXT Prepare the closing entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 (To close income statement account with credit balance) Dec. 31 (To close income statement accounts with debit balances) Dec. 31 o close income summary)