I need help on the trial balance its not balancing.

transactions are shown below. Note that you and your partner will receive a salary of $7,500 per month each her have just begun a new firm that you have entitled } roduct, which is month beginning in January. You sell one itThe of $400.c. ou sell 100.000 shares of $1 per. common stock to yourset and your partner (200,000 shares total) for Jan 2- Office equipment is purchased for $36,000 that is expected to last three years. The interest rate is 12% Jan 2.- To establish a letter of credit, you borrow $20,000 from First National Bank by signing a note payable. Jan 3 - You pay $2,000 for office supplies. Feb 3 - You pay rent on building space in a strip shopping center for two years in advance $48,000. Feb 4 - You purchase a two-year liability insurance policy for $12,000. Mar 5 - You purchase 10,000 units of merchandise inventory for $20,000 Mar 7 - You purchase office machinery for $11,000. Mar 9 - You make your first sale of 4.000 units of your product for $20,000. This is a credit sale. Apr 3-You collect the cash from the sale made on March 9. Apr 15 - You make a sale of 6,000 units for $30,000. This is a cash sale. May 16 - You purchase 20,000 units of merchandise inventory at $40,000. June 30 - You calculate and pay the interest due to the bank for % of the year July 21 - A credit sale of 2,000 units is made for $10,000 Aug 22 - One-fourth of the merchandise sold on July 21 is returned by the customer in perfect condition. Sept 24 - A cash sale of 3,000 units for $15,000 is made. Oct 22 - You purchase security service coverage for $12,000 that will run for 18 months. Nov 25 - You invest some extra cash in short-term marketable securities $10,000. Dec 30 - You receive and pay the electric bill of $1,000 Regular Transactions: a. Journalize these transactions. (Don't forget the monthly payroll entries) b. Post the transactions into a ledger (T-Accounts). c. Create a trial balance