I am working on Practice Set II for Accounting 110 and my Balance Sheet is not balancing. can you please take a look?

I have not made the closing entries yet. does that need to be done before the balance sheet?

AutoSave a e Fashion Rack Mini Practice Set il Template-S.. Last Modified: 11m ago 0 Search Dave Niven CAD - File Home Insert Page Layout Formulas Data Review View Help O Como Share N26 X V =+J26 ACCOUNT NAME ADJUSTMENTS Debit Credit INCOME STATEMENT Deha Credit Cash BALANCE SHEET Debat Credit 47,584.40 12,948.50 518.10 81,260.00 81360.00 TRIAL BALANCE Debit Credit 47,584.40 12,948.50 420.00 88,996.00 5,150.00 8,400.00 4,800.00 83,000.00 7,050.00 6,970.00 1,404.00 324.00 1,020.00 630.00 1,852.00 98.10 88,996.00 1,910.00 1,400.00 1,600.00 ADJUSTED TB Debit Credit 47,584.40 12,948.50 518.10 81,260.00 3,240.00 7,000.00 3,200.00 83,000.00 8.225.00 6,970.00 1,404.00 324.00 1,020.00 630.00 1,852.00 Accounts Receivable Allowance for Doubtful Accounts 13 4 Merchandise Inventory 145 Supplies 15 6. Prepaid Insurance 16 2 Prepaid Advertising (d) 17 8 Equipment 18 9 Accumulated Depreciation Equipment e 19 10 Accounts Payable 20 11 Social Security Tax Payable 21 121Medicare Tax Payable 22 13 Employee Income Tax Payable 23 14 Federal Unemployment Tax Payable 24 15 State Unemployment Tax Payable 25 16 Salaries Payable 26 17 Sales Tax Payable 27 18 Teresa Lojay, Capital 28 191 Teresa Lojay, Drawing 29 20 Income Summary 30 21 Sales 3,240.00 7,000.00 3,200.00 83,000.00 1,175.00 8,225.00 6,970.00 1,404.00 324.00 1,020.00 630.00 1,852.00 3,507.50 203,252.00 3,507.50 203,252.00 7,200.00 7,200.00 88,996.00 3,507.50 203,252.00 7,200.00 81,260.00 7.736,00 7.736.00 70.750.00 state owner equity balance sheet postclosing tb 70,750.00 70.750.00 Activate Windows ... acets payable AP BAR Schedule WORKSHEET income statement 1:24 PM Type here to search acer B = Fashion Rack Mini Practice Set Il Template-5. - Last Modified: 11m ago. 0 Search Dave Niven ON- AutoSave On File Home Insert Page Layout Formulas Data Review View Help Share N26 x =+]26 3,507.50 203,252.00 7,200.00 70,750.00 462.40 25 16 Salaries Payable 26 12 Sales Tax Payable 3,507.50 27 18 Teresa Lojay, Capital 203,252.00 28 19 Teresa Lojay, Drawing 7,200.00 29 20 Income Summary 88,996.00 30 21 Sales 70,750.00 3122 Sales Returns and Allowances 600.00 32 23 Purchases 18,640.00 33 24 Freight in 375.00 34 25 Purchases Returns and Allowances (b) 430.00 7,736.00 35. 26 Purchases Discounts 462.40 36 27 Advertising Expense (0) 1,445.00 1,600.00 37 28 Depreciation Expense Equipment 1,175.00 38 29 Insurance Expense 1,400.00 39 30 Uncollectible Accounts Expense (a) 98.10 40 31 Janitorial Services Expense 475.00 41 32 Payroll Taxes Expense 1,566.00 42 33 Rent Expense 4,200.00 43 34 Salaries Expense 10,800.00 44 35 Supplies Expense 1.910.00 45 36 Telephone Expense 780.00 46 37 Utilities Expense 1,112.00 47 38 Totals 298,071.90 298,071.90 184,175.10 48 39 Net Income acets payable AP BAR Schedule WORKSHEET income statement 3,507.50 203,252.00 7,200.00 81,260.00 7,736.00 7.736.00 70,750.00 600.00 600.00 18,640.00 18,640.00 375.00 375.00 7.306.00 462.40 3,045.00 3,045.00 1.175.00 1,175.00 1,400.00 1,400.00 98.10 98.10 475.00 475.00 1,566.00 1,566.00 4,200.00 4,200.00 10,800.00 10,800.00 1,910.00 1,910.00 780.00 780.00 1.112.00 1,112.00 176,439.10306,651.00 298,915.00 59,912,10 17,300.30 state owner balance sheet postclosing tb 71,212.40 245,432.90 227.702.60 17.730.30 Type here to search acer AutoSave Unte Home File Insert Page Layout Formulas Data Review View Help E20 x for A B C The Fashion Rack BALANCE SHEET Month Ending October 31, 2019 800 NOU WN $47,584.00 $12.948.50) $518.10 Assets Current Assets Cash Accounts Receivable Less Allowance for Doubtful Accounts Merchandise Inventory Supplies Prepaid Expenses Prepaid Insurance Prepaid Advertising Total Current Assets Plant and Equipment $12,430.40 $81,260.00 $3.240.00 $7,000.00 $3,200.00 $13,440.00 $157,954.40 ... acets payable AP 8 AR Schedule WORKSHEET income statement state owner equity balance sheet postclosing tb Type here to search acer A E F H G $232,729.40 19 B C D Total Assets Liability and Owner's Equity Current Liabilities Accounts Payable Social Security Tax Payable Medicare Tax Payable Employee Income Tax Payable Federal Unemployment Tax Payable State Unemployment Tax Payable Sales Tax Payable Total Liabilities Owner's Equity Teresa Lojay, Capital Total Liabilities and Owner's Equity $6,970.00 $1,404.00 $324.00 $1,020.00 $630.00 $1,852.00 $3,507.50 $15.707.50 $203.252.00 $218,959.50 acets payable AP & AR Schedule WORKSHEET income statement state owner equity balance sheet postclosing tb O Type here to search acer