I can get through 1-3 (I think) but no matter what I do I end up with a trial balance that won't balance.

Here's what I get from (1-3)

	Debit	Credit
Cash	$3,850
Accounts Receivable		$2,570
Prepaid Insurance	800
Equipment	12,100
Accounts Payable		4,500
Unearned Service Revenue	560
Common Stock		11,700
Service Revenue	8,960
Salaries and Wages Expense	4,400
Advertising Expense		1,100
Utilities Expenses	900
Dividends
Supplies

Open T-accounts for each of the accounts listed in the trial balance, and enter the opening balance for 2014. Prepare journal entries to record each of the January transactions. (Omit explanations.) Post the journal entries to the accounts in the ledger. (Add accounts as needed.) Prepare a trial balance as of January 31, 2014. The trial balance of the Garland Company shown below does not balance. Your review of the ledger reveals that each account has a normal balance. You also discover the following errors. The total of the debit sides of Prepaid Insurance, Accounts Payable, and Utilities Expense were each understated $100. Transposition errors were made in Accounts Receivable and Service Revenue. Based on postings made, the correct balances were $2,570 and $8,960, respectively. A debit posting to Salaries and Wages Expense of $200 was omitted. A $1,000 cash dividend was debited to Common Stock for $1,000 and credited to Cash for $1,000. A $250 purchase of supplies on account was debited to Equipment for $250 and credited to Cash for $250. A cash payment of $450 for advertising was debited to Advertising Expense for $450 and credited to Cash for $45. A collection from a customer for $420 was debited to Cash for $420 and credited to Accounts Payable for $420. Prepare a correct trial balance. Dividends and Supplies. Open T-accounts for each of the accounts listed in the trial balance, and enter the opening balance for 2014. Prepare journal entries to record each of the January transactions. (Omit explanations.) Post the journal entries to the accounts in the ledger. (Add accounts as needed.) Prepare a trial balance as of January 31, 2014. The trial balance of the Garland Company shown below does not balance. Your review of the ledger reveals that each account has a normal balance. You also discover the following errors. The total of the debit sides of Prepaid Insurance, Accounts Payable, and Utilities Expense were each understated $100. Transposition errors were made in Accounts Receivable and Service Revenue. Based on postings made, the correct balances were $2,570 and $8,960, respectively. A debit posting to Salaries and Wages Expense of $200 was omitted. A $1,000 cash dividend was debited to Common Stock for $1,000 and credited to Cash for $1,000. A $250 purchase of supplies on account was debited to Equipment for $250 and credited to Cash for $250. A cash payment of $450 for advertising was debited to Advertising Expense for $450 and credited to Cash for $45. A collection from a customer for $420 was debited to Cash for $420 and credited to Accounts Payable for $420. Prepare a correct trial balance. Dividends and Supplies