I am trying to figure out where I went wrong on my J&L Accounting Inc. post closing Trial balance

J & L Accounting, Inc.

Post-Closing Balance Sheet

For the month ending January 31, 2018

BALANCE

ACCOUNT TITLE DEBIT CREDIT

Cash, Business Checking 10,040.00

Accounts Receivable 3,750.00

Prepaid Rent 11,000.00

Vehicles 48,000.00

Accumulated Depreciation, Vehicles 13,000.00

Equipment 3,600.00

Accumulated Depreciation, Equipment 700.00

Accounts Payable 1425.00

Common Stock 38,000.00

Retained Earnings 21,500.00

Dividends

Service Revenue

Advertising Expense

Rent Expense

Office Supplies Expense

Telephone Expense

Utilities Expense

Depreciation Expense

TOTALS 79,090.00 71,925.00

J & L Accounting, Inc. Post-Closing Trial Balance December 31, 2017 ACCOUNT TITLE BALANCE DEBIT CREDIT $20,500.00 48,000.00 $12,000.00 3,600.00 Cash, Business Checking Accounts Receivable Prepaid Rent Vehicles Accumulated Depreciation, Vehicles Equipment Accumulated Depreciation Equipment Accounts Payable Common Stock Retained Earnings Dividends Service Revenue Advertising Expense Rent Expense Office Supplies Expense Telephone Expense Utilities Expense Depreciation Expense 20235 600.00 38,000.00 21,500.00 TOTALS $72,100.00 $72,100.00 3750 Reco 4,000 Cash 10,040 Accounts 7210 Prepaid Rent 1,000 Vehicles accumulated 75-490 less o ) PENN FOSTER, INC. 2018 FINANCIAL ACCOUNTING Graded Project PAGE 18 sesst Efst 6130 8:28 AM Fri Sep 11 70% 22923592_061468.docx ... Home Insert Draw Layout Review View Calibri Regular (B 11 B 1 U A. Journal Post Ref. Credit Balance Date Jan 1, 2018 Debit 12,000 12,000 Jan 4, 2018 1,900 1,900 Jan 9, 2018 850 850 Jan 10,2018 75 75 Jan 14, 2018 Account Prepaid Rent Cash Cash Service Revenue Advertising Expense Cash Supplies Expense Cash Cash Service Revenue Telephone Bill Cash Utilities Expense Accounts Payable Cash Service Revenue Advertising Expense Cash 2,725 2,725 Jan 20, 2018 660 660 Jan 20, 2018 2,925 2,925 Jan 27, 2018 3,750 3,750 Jan 28, 2018 1,500 1,500 Cash, Business Checking Date Account Credit Balance Post Debit Ref