I can't get my credit and debit equal on my account ledger which side is incorrect?

Dec. 14 - Collected $520 from Franklin from a previous engagement in Oct. Dec. 2nd - Paid $1,625 on Gusto's inc, invoice from a previously recorded transaction with check H1301. Dec 3 re - Paid December rent of $2,250 with check H1302. Dec 4th - Completed additional work for Washington, sent inwoice AY77P for $1,376 due in 1 month. Dec. 5th - Paid employee from work previousiy expensed in Nov. with payment due Dec. 5th using check \#1303. Dec. 8h - Purchased land on a note for $41,980 to be used for future construction of a new office building. Land and Notes payable will have account numbers of 150 and 240 , respectively. Dec. 9 - Paid $1,588 to cover all utilities for the month of Dec using check i1304. Dec. 10i. Completed $597 worth of work for a repeat customer who pays cash immediately upon completion. Dec. 11 th - Collected $713 from Washington from a previous engagement in Nov. Dec. 12th - Our employee eamed two weeks of pay amounting to $1,790, to be paid Dec. 23rd, - employee took vacation from Dec. 15 -Dec. 31 r, No pay will accrue* Dec. 15th - Leah Tyler, the owner, withdrew $3,300 for personal use using check \#1305. Dec. 16"h - Completed a large job for Franklin for $12,857. Sent invoice wY7BP due Jan. 31:t, Dec. 22 nd - Franklin paid $2,845 to pay off some of his balance due. Dec. 234 - Paid our employee for the work expensed Dec. 120 . Dec 24r-Dec. 31s - Owner took off the rest of the year. Adjustments 1. The equipment was used for the third year. ISTRUCTIONS IFOLLOWEI 2. Prepaid insurance was adjusted for Oct-Dec usage. 3. Unearned revenue was updated to show 3 months of work completed. 4. A final count of supplies showed $365 remaining. Part 1 instructions 1. Open the Excel attachment named "Student fill in template" 2. Transfer the opening trial balance amounts to the T.Accts 3. Journal and post to the JiAccts the December and adjusting transactions 4. Total each T-Acct and provide the equation total at the top in the highlighted cells. Check Flgure - The cash T.Acct final balance should be Notes 1 The Equipment was purchased Jan. 1 two years ago It has a useful life of 5 years 2 The prepaid insurance was purchased Oct. 1st It is a 6 month policy. No adjustments have been made. 3 The unearned revenue was prepaid by Roman Inc. on Oct. 1st and covers 6 months of work. No adjustments have been made. Dec. 14 - Collected $520 from Franklin from a previous engagement in Oct. Dec. 2nd - Paid $1,625 on Gusto's inc, invoice from a previously recorded transaction with check H1301. Dec 3 re - Paid December rent of $2,250 with check H1302. Dec 4th - Completed additional work for Washington, sent inwoice AY77P for $1,376 due in 1 month. Dec. 5th - Paid employee from work previousiy expensed in Nov. with payment due Dec. 5th using check \#1303. Dec. 8h - Purchased land on a note for $41,980 to be used for future construction of a new office building. Land and Notes payable will have account numbers of 150 and 240 , respectively. Dec. 9 - Paid $1,588 to cover all utilities for the month of Dec using check i1304. Dec. 10i. Completed $597 worth of work for a repeat customer who pays cash immediately upon completion. Dec. 11 th - Collected $713 from Washington from a previous engagement in Nov. Dec. 12th - Our employee eamed two weeks of pay amounting to $1,790, to be paid Dec. 23rd, - employee took vacation from Dec. 15 -Dec. 31 r, No pay will accrue* Dec. 15th - Leah Tyler, the owner, withdrew $3,300 for personal use using check \#1305. Dec. 16"h - Completed a large job for Franklin for $12,857. Sent invoice wY7BP due Jan. 31:t, Dec. 22 nd - Franklin paid $2,845 to pay off some of his balance due. Dec. 234 - Paid our employee for the work expensed Dec. 120 . Dec 24r-Dec. 31s - Owner took off the rest of the year. Adjustments 1. The equipment was used for the third year. ISTRUCTIONS IFOLLOWEI 2. Prepaid insurance was adjusted for Oct-Dec usage. 3. Unearned revenue was updated to show 3 months of work completed. 4. A final count of supplies showed $365 remaining. Part 1 instructions 1. Open the Excel attachment named "Student fill in template" 2. Transfer the opening trial balance amounts to the T.Accts 3. Journal and post to the JiAccts the December and adjusting transactions 4. Total each T-Acct and provide the equation total at the top in the highlighted cells. Check Flgure - The cash T.Acct final balance should be Notes 1 The Equipment was purchased Jan. 1 two years ago It has a useful life of 5 years 2 The prepaid insurance was purchased Oct. 1st It is a 6 month policy. No adjustments have been made. 3 The unearned revenue was prepaid by Roman Inc. on Oct. 1st and covers 6 months of work. No adjustments have been made