I need help with adjusting trial balance! Also, need help with calculating the correct numbers for #6 in the adjusting entries above the trial balance

The Cullumber Shop, owned by Andrew John, sells skateboards in the summer and snowboards in the winter. The shop has an August 31 fiscal year end, and uses a perpetual inventory system and the earnings approach. On August 1, 2021, the company had the following balances in its general ledger: Cash $21,385 A. John, Drawings $52,800 Merchandise inventory 64,125 Sales 485,500 Supplies 3,750 Rent revenue 1,200 Equipment 70,800 Sales returns and allowances 11,420 Accumulated depreciation- 13,275 Cost of goods sold 301,010 equipment Accounts payable 12,650 Salaries expense 68,200 Unearned revenue 4,680 Rent expense 18,150 Notes payable 42,000 Insurance expense 4,140 A. John, capital 58,400 Interest expense 1,925 4 5 5 00 During August, the last month of the fiscal year, the company had the following transactions: Aug. 1 Paid $1,650 for August's rent. 2 Paid $6,500 of the amount included in Accounts Payable. Sold merchandise costing $7,900 for $12,410 cash. Purchased merchandise on account from Orange Line Co., n/30, FOB shipping point, for $24,000. Paid freight charges of $720 on merchandise purchased from Orange Line Co. Purchased supplies on account for $360. Refunded a customer $425 cash for returned merchandise. The merchandise had cost $267 and was returned to 9 inventory. Sold merchandise on account to Spider Company for $15,700, terms 2/10,n/30, FOB shipping point. The 10 merchandise had a cost of $9,775. Paid Orange Line Co. for half of the merchandise purchased on August 5. Spider Company returned $750 of the merchandise it purchased. Cullumber Shop issued Spider a credit to its account. The merchandise had a cost of $469 and was returned to inventory. 15 Paid salaries, $3,100. 19 Spider Company paid the amount owing. 21 Purchased $9,800 of merchandise from Rainbow Option Co. on account, terms 2/10, n/30, FOB destination. 23 Returned $800 of the merchandise to Rainbow Option Co. and received a credit on the account. 24 Received $526 cash in advance from customers for merchandise to be delivered in September. 30 Paid salaries, $3,100. 30 Paid Rainbow Option Co. the amount owing. 31 Andrew John withdrew $4,800 cash. 11 12 Adjustment and additional data: 1. 2. 3. 4. A count of supplies on August 31 shows $755 on hand. The equipment has an estimated eight-year useful life. Remember that adjusting entries are done annually, not monthly Of the notes payable, $6,000 must be paid on September 1 each year. (1) An analysis of the Unearned Revenue account shows that $3,750 has been earned by August 31.(2) A corresponding entry of $2,325 for Cost of Goods Sold will also need to be recorded for these sales. Interest accrued on the note payable to August 31 was $175. A count of the merchandise inventory on August 31 shows $76,560 of inventory on hand. 5. 6. Record the adjustments required at August 31, 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts. Round answers to 0 decimal places, e.g. 5,275.) Debit Credit Sr. No Date Account Titles and Explanation Aug 1. Supplies Expense 31 3,355 Supplies 3,355 2. 31 Depreciation Expense 8,850 Accumulated Depreciation - Equipment 8.850 3. 31 No Entry 0 No Entry 0 4. (1) 31 Unearned Revenue 3,750 Sales 3.750 4.(2) 31 Cost of Goods Sold 2.325 Merchandise Inventory 2,325 5. 31 Interest Expense 175 Interest Payable 175 6. 31 Cost of Goods Sold 3,812 Merchandise Inventory 76,560 Your answer is partially correct. Prepare an adjusted trial balance at August 31, 2021. THE CULLUMBER SHOP Adjusted Trial Balance August 31, 2021 Debit Credit $ $ Totals $ $