I cant get my balance sheet to balance out right This is what im supposed to do.. Trial Balances Unadjusted Adjusted Accounts Payable $ 89,300 $ 89,300 Accounts Receivable 50,300 50,300 Accumulated Depreciation-Building 42,100 52,500 Accumulated Depreciation-Equipment 29,600 42,900 Building 190,000 190,000 Cash 23,000 23,000 Depreciation Expense-Building 10,400 Depreciation Expense-Equipment 13,300 Equipment 110,000 110,000 Freight-in 3,600 3,600 Insurance Expense 7,200 Interest Expense 3,000 11,000 Interest Payable 8,000 Interest Revenue 4,000 4,000 Merchandise Inventory (Beginning Inventory) 40,500 40,500 Mortgage Payable 80,000 80,000 Office Salaries Expense 32,000 32,000 Prepaid Insurance - 9,600 2,400 Property Taxes Payable 4,800 Purchases 462,000 462,000 Purchase Discounts 12,000 12,000 Purchase Returns and Allowances 6,400 6,400 Sales Salaries Expense 76,000 76,000 Sales 618,000 618,000 Sales Commissions Expense 11,000 14,500 Sales Commissions Payable 3,500 Sales Returns and Allowances 8,000 8,000 Common Stock 150,000 150,000 Retained Earnings 26,600 26,600 Dividends 28,000 28,000 Property Taxes Expense 4,800 Utilities Expense 11,000 11,000 Analysis reveals the following additional data: 1. A physical inventory was conducted for year ended December 31, 2007 and the inventory was valued at $70,000. 2. Insurance expense and utilities expense are, 60% selling and 40% administrative. 3. $20,000 of the mortgage payable is due for payment next year. 4. Depreciation on the building and property tax expense are administrative expenses; depreciation on the equipment is a selling expense. 5. The beginning balance of accounts receivable is $64,750. 6. The amount of total assets at the beginning of the year is $321,725. Instructions 1) Journalize the adjusting entries. 2) Prepare a multiple-step income statement and a retained earnings statement for the year and a classified balance sheet as of December 31, 2007. 3) Journalize the closing entries. 4) Prepare a post-closing trial balance.