I am supposed to create a classified balance sheet after finishing all the previous steps; however, I can't get it to work... what am I doing wrong? (pictures are in order, so the last one is the one in question). However, if you could double-check my work, that would be great!

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hopefully these additional pictures will help... The one with my finger in it (second to last) is the one I'm having the most trouble with, but I would like to know if the rest look good, if possible...

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Type here to search Dil T ESTERENIER in For we arest December 2010 Baletine Less Resa Aliances 1.200,700 300 Net sales 175.718 10 room 650, 704 101307 4.128 20.000 235 66,227 Salaries & Wagen were Deposition Expense quent Badbense Insurance pense Rent pense Spes pense Userse Total operating eneses 20 income from operations 21 Other revenues and ans Interest Revenue Consulting New 24 Other expenses and losses Dividents Interest Expense 27 Net Income (426.93) 23 18000 1947. 108 10.789 125.463 Worksheet (1) Aging Analysis (2) Adjustments (3) Adisting lounal Entries(4) Income Statem Type here to search O e AutoSave On File Home FS Insert Draw 10 Forbes EXCEL Project - Saved Os Page Layout Formulas Data Review VL - A A == Wrap Text A EEEE Merge & Center Arial BIU B Paste Clipboard Alignment - J10 4 Font fx ROCHESTER ENTERPRISE STATEMENT OF RETAINED EARNINGS For the Year Ended December 31, 2019 G H WN 5 Retained earnings at the beginning of the period Add: net income 7 Retained earnings, adjusted Less: dividends 9 Retained earnings at the end of the period 101 $424,500 394,742 819,242 120.789 $698,453 UB Arial 10 BIU.E AA .A. Wrap To Merge a Paste Clipboard Font Alignment G H40 - X V fx =H35+H39 A B C DE ROCHESTER ENTERPRISE Balance Sheet December 31, 2019 Assets 5 Current assets Cash 233,400 Accounts Receivable 489,956 Note Receivable 163,197 Merchandise Inventory 361,866 Supplies 23,230 Prepaid Insurance 8,856 Prepaid Rent 5,000 Total current assets 1,285,505 14 Long-term investments 15 (No entry) 16 Property, plant, and equipment Equipment 413678 Less: Accumulated deprecitation - equipment 90080 323,598 20 Intangible assets (No entry) Total assets 1,609,103 Liabilities and Stockholders' Equity Current liabilities Accounts Payable 51,709 Salaries and Wages Payable 52,789 Interest Payable 4.674 Utilities Payable 6,941 Dividends 120,789 Unearned Revenue 29,333 Total current liabilities 266,235 32 Long-term liabilities Notes Payable 350,550 Total long-term liabilities 350,550 Total abilities 616,785 36 Stockholders' Equity Common Stock 270,600 Retained Earnings 424,500 Total stockholders' equity 695 100 Total liabilities and stockholders' equity 1,311.885 18 19 88NSEN File Home Insert Draw Page Layout Formulas Data Review View Help Times New Roma - 12 AA SS BIU. Waar Custom 95 Wrap Text Merge & Center - $ % , 8 % 00 SIL TIIT Insert Bele Clipboard Font Conditional Fornalas Cell Formaling Table Styles Styles Alignment Number 143 G CR DR CR CR DR DR DR 233,400 489,956 23.100 4591 16,782 6,483 23,203 8.508 4,428 20.000 23.547 163,197 361.866 8.856 5.000 23.230 413.678 11. Se S.SG 5000 23230 113. S 34,555 51,709 55.525 52,789 90 OSO 31.709 2.789 29,333 32.000 2,667 $2.789 29333 4,674 6,941 941 350.550 270.600 424.500 DR 7 Cash 233,400 8 Accounts Receivable 489.956 9 Allowance for Doubtful Accounts 10 Interest Receivable 11 Note Receivable 154,689 12 Merchandise Inventory 361.866 13 Prepaid Insurance 13,284 14 Prepaid Rent 25,000 15 Supplies 16.777 16 Equipment 413,678 17 Accumulated Depreciation - Equipment 18 Accounts Payable 19 Salaries Wages Payable 20 Uneamed Revenue 21 Interest Payable 22 Utilities Payable 23 Note Payable (final payment due 2023) 24 Common Stock 25 Retained Eamings 26 Dividends 120.789 27 Sales 28 Consulting Revenue 29 Sales Returns and Allowances 30.520 30 Sales Discounts 63.552 31 Cost of Goods Sold 4,525,014 32 Salaries & Wages Expense 848,608 33 Depreciation Expense - Equipment 34 Bad Debt Expense 35 Insurance Expense 36 Rent Expense 37 Supplies Expense 38 Utilities Expense 59,286 39 Interest Revenue 40 Interest Expense 41 7,386,419 42 Net Income 43 Totals Name Worksheet (1) Aging Analysis (2) 6941 350550 270.600 124.500 120,789 120. SO 1209 5,269,790 935,933 269.790 938.600 2.667 2099 8.00 30.520 30:20 4.525014 901.397 901.397 52,789 55.525 6.483 4,128 20.000 23.547 6.94) 6.48 4,28 20.000 237 66.222 425 20.000 SOS 4.674 185.562 4674 7,386,419 185.562 7,521.339 21 40 2000.150 211 31 2108 21088 Income Stateme... Adjustments (3) Adjusting Journal Entries(4) Type here to search o E e a F4 File Page Layout Fomulas Data Review View Help Home Insert Draw Times New Roma - 12 BI O AA A == E Wrap Text Merge & Center - Custom $ -% Number 848 C Aigment D4 fx84*C4 Prepare the Aging Schedule to determine the adjustment required for the allowance method for bad debt: Balance December 31, 2019 Age of Accounts Estimated Amount Uncollectible Estimated % Uncollectible 4 Current 5,752 5 1-30 days past due 6,285 6 31-90 days past due 7 Over 90 days past due 8 Total Accounts Receivable 287,616 125,705 65,345 11,290 489,956 7,841 3,387 23,265 $ BORONG Name Worksheet (1) Aging Andlysis (2) Adjustments (3) Adjusting Journal Entries(4) Income Stateme 4A Although entries have been recorded all year, adjusting entries have not been recorded since December 31, 2018 when the financial statements were last prepared. 3 Refer to the Worksheet (1) tab for unadjusted account balance information as of December 31, 2019. Use the following information to help in preparing adjusting entries for Rochester Enterprise. 5 a On November 1, 2019, Rochester Enterprise had signed a 8% bank loan (refer to the worksheet) due in 4 years. This is the only outstanding note payable. 8 b. Prepaid insurance represents a 6-month insurance policy purchased on October 1, 2019. 0 C On September 1, 2019, Rochester Enterprise paid $25,000 for a 5-month lease for office space, d. Unearned revenue represents a 12-month contract for consulting services that will be performed monthly. The payment from the customer was received on December 1, 2019. con EN-O 4 e. A physical count revealed that supplies on hand at the end of the month total $23,230. f. Equipment is depreciated on a straight-line basis: residual value is estimated to be $25,000 with an estimated service life of 7 years. The assets were held the entire year. g On December 1, Rochester Enterprise accepted from Greene Supplies a 7-month note receivable at a 5.5% annual interest rate. The company uses the percentage-of-receivables basis for estimating uncollectible accounts. The aging schedule of accounts receivable must be completed to determine management's desired balance for 2019. 2 i. Accrued wages totaling $52,789 were unpaid and unrecorded at December 31, 2019. j. Utility costs incurred but unrecorded for the month of December were estimated to be $6,941. U A E Merge & Center Clipboard Alignment G27 G204G23-G26 5,269,790 94,072 5.175.718 4,525,014 650.704 ROCHESTER ENTERPRISE Income Statement For the Year Ended December 31, 2019 4 Sales Sales revenue Less Sales Returns and Allowances 30,520 Sales Discounts 63,552 Net sales Less Cost of Goods Sold 10 Gross Profit 11 Operating Expenses 12 Salaries & Wages Expense 901,397 Depreciation Expense - Equipment 55,525 Bad Debt Expense 6,483 15 Insurance Expense 4.428 Rent Expense 20,000 Supplies Expense 23,547 Utilities Expense 66.227 Total operating expenses 20 Income from operations 21 Other revenues and gains Interest Revenue 8,508 Consulting Revenue 938,600 24 Other expenses and losses Dividends 120.789 Interest Expense 4,674 27 Net Income 1,077,607 (426,903) 947,108 125.463 394,742] Worksheet (1) Aging Analysis (2) Adjustments (3) Adjusting lournal Entries(4) Incom Type here to search Home Insert Draw Page Layout Formulas Data Revie 10 Arial BIU AA == A E 5 Wrap Tex Merge & Clipboard Font Alignment A B C D E ROCHESTER ENTERPRISE STATEMENT OF RETAINED EARNINGS For the Year Ended December 31, 2019 Retained earnings at the beginning of the period Add: net income 7 Retained earnings, adjusted Less dividends 9 Retained earnings at the end of the period $424,500 394,742 819,242 120.789 $698.453 ile Home Insert Draw P age Layout Formulas Data Review View Help Number Art BIV . 10 A AA . Waptent EEEE Merge Center 5 - % - Worksheet (17622 40 ROCHESTER ENTERPRISE Balance Sheet December 31, 2019 Assets 12 18 $233.400 Accounts Receivable 4956 Note Receivable 3508 Merchandise intentory 361,856 Supplies 23230 Prepaid insurance B85B Prepaid Rent 5,000 Los Allwance for doubtful accounts 23,285 Total current assets 1,107 551 15 Property, plant, and equipment Equipment 5413,678 L Accumulated depositation equipment 90.000 323598 Total assets 51.431.149 20 Liabilities and Stockholders' Equity 21 Current liabilities Accounts Payable $51.709 Salaries and Wapes Payable 52.789 Interest Payable 4,874 Utilities Payable 6.941 28 Untamed Ravenue 29 333 27 Dividends 120789 Total current liabilities $266 235 29 Long term liabilities Notes Payable 31 Total long-term liabilities 350 550 Total liabilities 616,785 33 Stockholders' Equity Common Stock 270.000 Retained Earnings 698 453 Total stockholders' equity 369.053 Total abilities and stockholders' equity $1.585.838 22 4 . Income Statement(5) Statement of RE(6) Balance Sheet(7) Closing Entries(8) Type here to search LUJUULTUMU Udla Review View Help Arial BTU == Custom - 10 -A A 9A.A Wrap Text Merge a Center - $ - % * Conda for Font Clipboard 816 - X f x Insurance Expense General Journal Debit Credit 3 Date Account Titles Closing Entries 5 2019 6 Dec 31 Consulting Revenue Interest Revenue Income Summary (To close revenue accounts) 938,600 8,508 947,108 5,607 295 31 Income Summary Cost of Goods Sold Salaries and Wages Expense Depreciation Expense Bad Debt Expense Insurance Expense Rent Expense Supplies Expense Utilities Expense Interest Expense To close expense accounts) 4.525,014 901.397 55,525 6.483 4.428 20.000 23, 547 66 227 4,674 PENTAANNNNNNNN 698,453 31 Income Summary Retained Earnings (To close net income to retained earnings) 699,453 120,789 31 Retained Eamings Dividends (To close dividends to retained earnings) 120.789 ... Income Statement(5) Statement of RE[6) Balance Sheet(7) Closing Entries(8) Type here to search