i am having trouble doinr the trial endinr balance as I keep getting wrong way how to calulated?

The general ledger of Pipers Plumbing at January 1, 2021, includes the following account balances: Credits Debits $ 3,850 8,850 2,850 23,000 Accounts Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable Utilities Payable Deferred Revenue Common Stock Retained Earnings Totals $ 5,400 3,400 4,400 0 16,500 8,850 $38,550 $38,550 The following is a summary of the transactions for the year: 1. January 24 Provide plumbing services for cash, $13,500, and on account, $58,500. 2. March 13 Collect on accounts receivable, $46,500. 3. May 6 Issue shares of common stock in exchange for $11,000 cash. 4. June 30 Pay salaries for the current year, $31,700. 5. September 15 Pay utilities of $4,400 from 2020 (prior year). 6. November 24 Receive cash in advance from customers, $7,400. 7. December 30 Pay $1,700 cash dividends to stockholders. The following information is available for the adjusting entries. Depreciation for the year on the machinery is $5,400. Plumbing supplies remaining on hand at the end of the year equal $1,100. Of the $7,400 paid in advance by customers, $5,700 of the work has been completed by the end of the year. Accrued utilities at year-end amounted to $7,300. 18 Credit 118,500 wook rint PIPERS PLUMBING Unadjusted Trial Balance December 31, 2021 Accounts Debit Cash Accounts Receivable Supplies 2,850 Equipment 23,000 Accumulated Depreciation Accounts Payable Utilities Payable 4,400 Deferred Revenue Common Stock Retained Earnings Dividends 1,700 Service Revenue Salaries Expense 31,700 Utilities Expense Supplies Expense 31,700 Depreciation Expense Totals $ 95,350 5,400 3,400 erences 7,400 27,500 $ 162,200 Wate General Journal VEDIE Uredir January 24 Cash Accounts Receivable Service Revenue 13,500 58,500 72,000 2 March 13 Cash Accounts Receivable 46,500 46,500 3 May 06 Cash Common Stock 11,000 11,000 4 June 30 Salaries Expense Cash 31,700 31,700 5 September 05 Utilities Payable Cash 4,400 4,400 6 November 24 Cash Deferred Revenue 7,400 7,400 7 December 30 Dividends 1,700 2 March 13 46,500 Cash Accounts Receivable 46, 3 May 06 11,000 Cash Common Stock 11,0 4 June 30 31,700 Salaries Expense Cash 31,70 5 September 05 4,400 Utilities Payable Cash 4,400 6 November 24 Cash 7,400 Deferred Revenue 7,400 7 December 30 1,700 Dividends Cash 1,700