I went through the entire accounting cycle, and when it came time to do my post-closing trial balance by debits were not equaling my credits. According to my professor the balances of the post-closing trial balance SHOULD be $99,515. So that means I made an error on my part. I have constantly rechecked my work and cannot find my error, I am asking that someone check over my work to see where I went wrong. Please point out my mistake and how I can fix it.

MATERIALS FOR PERFORMANCE QUESTION #1 (Pages 8 through 18 refer to Performance Question #1 on page 3) General Journal Page 5 (Activity already posted and cross-referenced) Date Credit Description Debit 2016 May Cash 11 14,500 Unearned Fees 23 14,500 May 11 Cash 12,450 12 Accounts Receivable 12,450 May 9 Miscellaneous Expense 59 1,225 11 Cash 1,225 21 May 13 Accounts Payable 3, 640 11 Cash 3,640 May 15 Accounts Receivable 12 9,180 9180 Fees Earned 51 630 May 16 Salary Expense 120 Salaries Payable 11 750 Cash 8.360 May 17 Cash 41 8,360 Fees Earned MATERIALS FOR PERFORMANCE QUESTION #1 (Pages 8 through 18 refer to Performance Question #1 on page 3) General Journal Page 5 (Activity already posted and cross-referenced) Date Credit Description Debit 2016 May Cash 11 14,500 Unearned Fees 23 14,500 May 11 Cash 12,450 12 Accounts Receivable 12,450 May 9 Miscellaneous Expense 59 1,225 11 Cash 1,225 21 May 13 Accounts Payable 3, 640 11 Cash 3,640 May 15 Accounts Receivable 12 9,180 9180 Fees Earned 51 630 May 16 Salary Expense 120 Salaries Payable 11 750 Cash 8.360 May 17 Cash 41 8,360 Fees Earned