I can't get the Adjusting Entries to equal 76601.20 (which is the amount it is supposed to add up to.

Here are the instructions and what I have so far:

Instructions: Please write the month end journal entries for each of the following scenarios listed below. Date each entry as of the end of the month. The aging of accounts receivable method is used to estimate allowance for doubtful accounts for entry (C). PLEASE list debits before credits and skip a line between entries. ONLY use account titles listed in the chart of accounts.
				6/30 (A )	Panther Marine has earned one month of the prepaid rent received from their tenant at the beginning of June. (Was paid $6000 on June 2nd for rent June, July and August)
6/30 (B )	The company estimates customer returns monthly. They estimate half of 1% of the credit sales of $2,902,760 for the month of June will be uncollectible. The related inventory returned amounts to $7,256.90.
6/30 (C )	Panther Marine estimates bad debt expense on a monthly basis rather than waiting until year-end. The company uses the allowance method. Based on recent industry estimates, Panther Marine estimates that the allowance account should be 1.75% of accounts receivable. The ending AR balance is $755,400. At the end of the month (prior to this journal entry) there is a DEBIT balance of $1,250 in the Allowance for Doubtful Accounts account. Write the necessary adjusting entry.
6/30 (D )	The Company took a physical inventory count on June 30 and found the following inventory on hand to be $346,350. The ending balance in the Inventory account (before this adjusting entry) was $368,461. Write the necessary adjusting entry.
6/30 (E )	Grand Valley Marine shares are trading for $12 per share on June 30th. Panther Marine adjusts security investments to market value once a month. Write the adjusting entry for the change in stock value. (Shares were purchased at $15/share)
6/30 (F)	Depreciation on the company's fixed assets for the month of June is as follows:
	1. The equipment for the warehouse was purchased a 2 years ago for $61,000. These assets have a 5-year life, an expected salvage value of $1,000, and are depreciated using the straight-line method.
	2. The office furniture was purchased last year for $22,500. these assets have a 7 year life, an expected salvage value of $1,500, and are depreicated using straight-line method.
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Date	Accounts	DEBIT	CREDIT
30-Jun	Unearned Rent	$ 2,000.00
	Rent Income		$ 2,000.00
30-Jun	Sales	$ 14,531.80
	Customer Refunds Payable		$ 14,531.80
	Estimated Returns Inventory	$ 7,256.90
	Cost of Goods Sold		$ 7,256.90
30-Jun	Bad Debt Expense	$ 13,219.50
	Allowance for Doubtful Accounts		$ 13,219.50
30-Jun	Cost of Goods Sold	$ 22,111.00
	Merchandise Inventory		$ 22,111.00
30-Jun	Unrealized loss - Trading	$ 15,000.00
	Valuation Allowance		$ 15,000.00
30-Jun	Depreciation Expense - Equipment	$ 36,000.00
	Accumulated Depreciation - Equipment		$ 36,000.00
30-Jun	Depreciation Expense - Office Furniture	$ 19,500.00
	Accumualated Depreciation - Office Furtniture		$ 19,500.00
	TOTAL	$ 129,619.20	$ 129,619.20