here are my july august and september journal entries. I keep messing up my "statement of retained earnings"

july

august

september

statement of retained earnings

trial balance

Peyton Approved General Journal Entries Aug-18 Credit Date Accounts Aug, 5 Salaries payable cash Debit 120.00 120.00 Aug. 8 cash accounts recievable 3,800.00 3,800.00 Aug, 10 accounts payable cash 75.00 75.00 Aug. 15 baking supplies accounts payable 5,000.00 5,000.00 Aug, 15 salaries expense salaries payable 480.00 480.00 Aug, 15 rent expense cash 1,500.00 1,500.00 Aug, 18 cash accounts receivable 3,000.00 3,000.00 Aug, 20 accounts payable cash 8,500.00 8,500.00 Aug. 20 salaries payable cash 480.00 480.00 Aug, 22 office supplies cash 300.00 300.00 Aug 31 telephone expense accounts payable 75.00 75.00 Aug 31 salaries expense salaries payable 420.00 420.00 Aug, 31 cash accounts receivable sales 12,500.00 7,500.00 20.000.00 Total 43,750.00 $43.750.00 Peyton Approved Statement of Retained Earnings For Qtr. Ending 9/30/2018 Beginning Balance: plus Net Income (FIFO) less Dividends: Ending Balance (FIFO): Peyton Approved Trial Balance 2018 Unadjusted trial balance Debit Credit 67,521.00 32,809.00 18,500.00 333.00 158.00 Adjusting entries Debit Credit 2.400.00 Adjusted trial balance Debit Credit 65,121.00 35,209.00 18,500.00 333.00 158.00 2,400.00 6,000.00 2,400.00 6,000.00 250.00 250.00 300.00 18,500.00 300.00 18,500.00 10,800.00 10,000.00 10,800.00 10,000.00 13,575.00 1,476,00 18,500.00 456.00 16,000.00 150.00 1,380.00 Account Cash Baking Supplies Merchandise Inventory (FIFO) Prepaid Rent Prepaid Insurance Baking Equipment Accumulated Depreciation Office Supplies Accounts Receivable Notes Payable Interest Payable Accounts Payable Wages Payable Common Stock Dividends Bakery Sales Merchandise Sales Baking Supplies Expense Rent Expense Interest Expense Insurance Expense Depreciation Expense Misc. Expense Office Supplies Expense Business License Expense Advertising Expense Wages Expense Telephone Expense COGS (FIFO) 13,575.00 1,476.00 18,650.00 1,836.00 16,000.00 10,000.00 10,000.00 55,221.00 55,221.00 4,500.00 4,500.00 250.00 250.00 300.00 375.00 200.00 456.00 1,380.00 150.00 250.00 250.00 300.00 375.00 200.00 1,836.00 150.00 158.00 1,500.00 4,180.00 144,224 00 158.00 Total (FIFO) 142 444.00 143.944,00 4,180.00 148,124.00