hi please help, i dont know what is wrong with my trial balance (question 2)

2. Post the entries and their balances to their respective T-accounts. \begin{tabular}{|c|c|c|c|c|c|} \hline \multirow[t]{2}{*}{24} & x & Utilites expense & 0 & 5100 & \\ \hline & & Cash & 0 & & 5100 \\ \hline \multirow[t]{2}{*}{25} & y & Property tax expense & 0 & 10,400 & \\ \hline & & Cash & 0 & & 10,400 \\ \hline \multirow[t]{2}{*}{26} & z & Cash & 0 & 11,0000 & \\ \hline & & Accounts receivable & 0 & & 11,000 \\ \hline \multirow[t]{2}{*}{27} & a1 & Equipment & 0 & 5,0000 & \\ \hline & & Accounts payable & 0 & & 5,0000 \\ \hline \multirow[t]{2}{*}{28} & b2 & Cash & 0 & 11,000 & \\ \hline & & Accoounts receivable & 0 & & 11,0000 \\ \hline \multirow[t]{2}{*}{29} & es & Accounts payable & 0 & 5,000 & \\ \hline & & Cash & 0 & & 5,0000 \\ \hline \multirow[t]{2}{*}{30} & d4 & Supplins expenso & 0 & 26,4600 & \\ \hline & & Supplies & 0 & & 26,4600 \\ \hline \multirow[t]{2}{*}{31} & e5 & Property tax expense & 0 & 11,000 & \\ \hline & & Property tax payable & 0 & & 11,000O \\ \hline 32 & e6 & Deferred rovenve & 0 & 4,0000 & \\ \hline \end{tabular} e. Pool Corporation purchased equipment worth $4,000 and paid immediately. f. Pool Corporation paid $2,400 cash for the premium on a 12th month insurance policy beginning from December 2020 . 9. Pool Corporation paid $200 towards general repairs in cash. h. Pool Corporation paid \$2,800 cash towards Utiities. Pool Corporation paid $150 towards transportation for one of the equipment as per the sale agreement. Pool Corporation purchased Product Inventory for $26,000 Cash. k. Pool Corporation owed $1,000 wages to the office receptionist and three assistants for working the last two days in December 2020. The employees will be paid in January 2021. 1. On October 1,2020 , Pool Corporation received $24,000 from customers who prepaid pool cleaning service for one year beginning on November 1, 2020. m. Pool Corporation received a $570 utility bill for December utility usage. It will be paid in January 2021. h. Pool Corporation borrowed $30,000 from a local bank on May 1,2020, signing a note with a 6 percent interest rate. The note and interest are due on May 1,2021. b. On December 31,2020, Pool Corporation cleaned and winterized a customer's pool for $13,200, but the service was not yet recorded on December 31 . p. On August 1,2020, Pool Corporation purchased a two-year insurance policy for $3,000, with coverage beginning on that date. 4. During 2020, Pool Corporation purchased supplies costing $25,000 from various suppliers for cash. . Pool Corporation estimated that depreciation on its buildings and equipment was $8,200 for the year. 5. At December 31, 2020, \$1,400 of interest on investments was earned that will be recelved in 2021. t. Rent for December due to be paid in January 2020 of $2,100. i. Sold $67,000 of goods and recelved the amount on the same day. v. Record the expired insurance purchased (trans. f ) for the month of December. w. Sales worth \$22,000 made to Penny's Pool Service \& Supply Inc. on Credit. x. Pool Corporation recelved utilities bili for $510 for December. Paid in cash when received. Property tax paid $10,400 during the year. 2. Received partial payment from Penny's Pool Service \& Supply inc amounting to $11,000 for the purchase made this year. (tras. " w ") 51. Pool Corporation purchased equipment worth $5,000 on credit basis. 32. Pool Corporation recelved the remaining balance amount due towards the recent sale made to Penny's Pool Service \& Supply Inc. (trans " w ") c3. Paid for the equipment purchased. (tran. A1) d4. On December 31, 2020, Pool Corporation had $24,000 of pool cleaning supplies on hand. Record the necessary adjusting entry. 25. Property tax due and payable worth $11,000. e6. Recognize revenue earned (transaction L) \begin{tabular}{|c|c|c|c|c|c|} \hline 7 & g & Repair expense & 0 & 2000 & \\ \hline & & Cash & 0 & & 2000 \\ \hline \multirow[t]{2}{*}{8} & h & Utilities expense & 0 & 2,8000 & \\ \hline & & Cash & 0 & & 2,800 \\ \hline \multirow[t]{2}{*}{9} & 1 & Transportation expense & 0 & 1500 & \\ \hline & & Cash & 0 & & 1500 \\ \hline \multirow[t]{2}{*}{10} & 1 & Product inventory & 0 & 26,0000 & \\ \hline & & Cash & 0 & & 26,000 \\ \hline \multirow[t]{2}{*}{11} & k & Wages expense & 0 & 1.000 & \\ \hline & & Wages payable & 0 & & 1,000 \\ \hline \multirow[t]{2}{*}{12} & 1 & Cash & 0 & 24,0000 & \\ \hline & & Deferred revenue & 0 & & 24,0000 \\ \hline \multirow[t]{2}{*}{13} & m & Utitites expense & & 5700 & \\ \hline & & Ublities payable & 0 & & 5700 \\ \hline \multirow[t]{2}{*}{14} & n & Cash & 0 & 30,0000 & \\ \hline & & Short term borrowings & 0 & & 30,0000 \\ \hline 15 & 0 & Acoounts receivable & 0 & 13.2000 & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multirow[t]{2}{*}{32} & e6 & Deferred revenue & 0 & 4,0000 & \\ \hline & & Sales & 0 & & 4,000 \\ \hline \multirow[t]{2}{*}{33} & e7 & Interest expense & 0 & 1,200 & \\ \hline & & Interest payable & 0 & & 1,2000 \\ \hline \multirow[t]{2}{*}{34} & e8 & Insurance expense & 0 & 6250 & \\ \hline & & Prepaid insurance & 0 & & 6250 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Interest Revenue } & \multicolumn{4}{|c|}{ Repair Exponse } \\ \hline \multirow[t]{2}{*}{ Beg, bal. } & & & & Beg, bal. & \multirow[b]{2}{*}{2000} & & \\ \hline & & 1,4000 & 0 & 0 & & & \\ \hline & & & & & & & \\ \hline \multirow{2}{*}{ End, bal. } & & 1,400 & & End bal. & 200 & & \\ \hline & & & & & & & \\ \hline \multicolumn{4}{|c|}{ Transportation Expense } & \multicolumn{4}{|c|}{ Interest Expense } \\ \hline Bog, bal. & & & & Beg, bal. & & & \\ \hline 0 & 1500 & & & e7. & 1,2000 & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline End. bal. & 150 & & & End, bal. & 1.200 & & \\ \hline & & & & & & & \\ \hline \multicolumn{4}{|c|}{ Utilities Expense } & \multicolumn{4}{|c|}{ Property Tax Expense } \\ \hline Beg. bal. & & & & Beg. bal. & & & \\ \hline 0 & 2,8000 & & & 0 & 10,4000 & & \\ \hline m. & 5700 & & & e5. & 11,0000 & & \\ \hline 0 & 5100 & & & & & & \\ \hline & & & & & & & \\ \hline End. bal. & 3,880 & & & End. bal. & 21,400 & & \\ \hline \end{tabular} Return to question \begin{tabular}{|c|c|c|c|c|c|} \hline 15 & & Accounts receivable & 0 & 13,2000 & \\ \hline & & Sales & 0 & & 13,200 \\ \hline \multirow[t]{2}{*}{16} & p & Prepaid insurance & 0 & 3.0000 & \\ \hline & & Cash & 0 & & 3,000 \\ \hline \multirow[t]{2}{*}{17} & q & Supplies & 0 & 25,0000 & \\ \hline & & Cash & & & 25,0000 \\ \hline \multirow[t]{2}{*}{18} & t & Depreciation expense & & 8,2000 & \\ \hline & & Accumulated depreciation & & & 8,2000 \\ \hline \multirow[t]{2}{*}{19} & s & Interest receivable & 0 & 1,4000 & \\ \hline & & Interest revenue & & & 1,400 \\ \hline \multirow[t]{2}{*}{20} & t & Rent expense & 0 & 2,1000 & \\ \hline & & Rent payable & 0 & & 2,1000 \\ \hline \multirow[t]{2}{*}{21} & u & Cash & 0 & 67,0000 & \\ \hline & & Sales & 0 & & 67,000 \\ \hline \multirow[t]{2}{*}{22} & v & Insurance expense & 0 & 2000 & \\ \hline & & Prepaid insurance & 0 & & 2000 \\ \hline \multirow[t]{2}{*}{23} & w & Accounts receivable & 0 & 22,0000 & \\ \hline & & Sales & 0 & & 22,000 \\ \hline \end{tabular} p8. Record the adjusting entry to record expired insurance (Transaction P). Required: 1. Post the required entries. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Sample Question: Complex Category Pool Corporation is the world's largest wholesale distributor of swimming pool supplies and equipment \& services. It sells these products to swimming pool repair and service businesses llke Penny's Pool Service \& Supply Inc., swimming pool builders, and retail swimming pool stores. The majority of these customers are small, family-owned businesses like Penny's. Its trial palance for the last year ended December 31, 2019 is presented below; The following transactions occurred during the financial year 2020: 2. A retail pool customer pays his outstanding balance of $5,500 to Pool Corporation. b. Supplies purchased in Cash amounting $460. c. Pool Corporation purchases Product Inventory in Cash amounting to $5,000. d. Paid wages in cash amounting to $7,800