I'm having difficulty trying to balance the debits and credits of assets, liabilities, and equity on an accounting worksheet. I've been stuck on this problem for an hour, and I still do not know what I am doing wrong. Help is greatly appreciated!

Instructions:

Now that you have completed the June bank reconciliation process, you are asked to complete the worksheet for Renegade Sports. The worksheet is an internal document that exists outside the journals and ledgers. It is often used in the manual accounting system to help record adjusting entries and prepare financial statements. After you have prepared the worksheet, in the next section of the practice set you will be asked to use the completed worksheet to help journalize and post adjusting entries to general ledger. You will also use this worksheet to assist you in preparing the financial statements for Renegade Sports in a later section of this practice set.

The details of the end of month adjustments for June are as follows: Office Furniture owned by the business: original purchase price was $9,000, estimated useful life was 6 years, and estimated residual value was $1,000 at the end of the useful life. Depreciation is calculated on a monthly basis using the straight line method. The monthly depreciation charge is calculated as the yearly depreciation expense divided by the number of months in a year. Office Equipment owned by the business: original purchase price was $39,000, estimated useful life was 11 years, and estimated residual value was $4,500 at the end of the useful life. Depreciation is calculated on a monthly basis using the straight line method. The monthly depreciation charge is calculated as the yearly depreciation expense divided by the number of months in a year. The water usage for the month of June is estimated to be $111. The estimated electricity payable as at the end of the month is $475. Sales staff work every single day during the week including weekends and are paid on a weekly basis. Wages were last paid up to and including 25 June. Wages incurred after that day (from June 26 to June 30 inclusive) are estimated to have been $330 per day. Interest expense incurred during the month of June but not yet paid to EastPac Bank for the bank loan is $250. Interest earned from short-term investments in MRMC Bank for the month of June is $120. Office supplies totaling $3,139 are still on hand at June 30. 15 days of rent remained pre-paid at the start of June. 3 months of advertising remained pre-paid at the start of June. 5 months of insurance remained pre-paid at the start of June.

When calculating the portion of prepayments that expire during the month of June, you are asked to assume that an equal amount of expense is incurred per month.

After taking a physical count of inventory at the end of the month, the balance of inventory on hand as at June 30 is found to be equal to the closing balance of the Merchandise Inventory account. This means there is no adjusting entry required for inventory shrinkage.

Link to pdf of general ledgers: http://docdro.id/3zAk04i

The Worksheet I have so far:

My Excel calculation of the debit/credit balance on this worksheet:

Renegade Sports Worksheet For the month ended June 30, 2017 Adjusted Trial Income Statement Balance Sheet Unadjusted Trial Adjustments Acct. No. Account Name Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit 100 cash 1647 13 164713 164713 24000 24000 24000 102 Short-term Investments 11 Interest Receivable 33 480 33 480 33 11 ARC-Accounts Receivable Control 480 120 Merchandise Inventory 15360 3650 5111 3139 3139 130 Office Supplies 3000 1500 1500 1500 140 Prepaid Rent 9000 3000 6000 6000 141 Prepaid Advertising 500 2500 2500 142 Prepaid Insurance 3000 150 Office Furniture 33 111 2444 2444 151 Accum Depn: Office Furniture 39000 39000 39000 160 Office Equipment 161 Accum Depn: Office Equipment 11239 261 11500 11500 210 APC Accounts Payable Control 1650 1650 1650 220 Wages Payable 221 Electricity Payable 106 111 217 217 222 Water Payable 225 Interest Payable 20585 20585 240 Sales Tax Payable 205 50000 50000 50000 250 Bank Loan Payable 50000 50000 50000 300 Common Stock 301 Retained Earnings 129 166 129166 12916