In the pictures above, the first one has the business activities of a specific company. The second, third, and fourth picture represent the journal entries equivalent to those business activities. And then there is the T-accounts, and adjusted trial balance. Why are my numbers off in my adjusted trial balance and where did I go wrong? I have been examining this and seeing what mistakes I could've made but I am stumped. Whatever information helps!

L COPY A Paste Format Orice Update To keep up-to-date with security updates, fixes, and improvements, choose C A3 x v for Business Activities B Excel Financial Statement Project 3 Business Activities 4 5. During May 2019 the following activities occurred: 6 37 5/1/19 Jackson's Biking issued stock to Beff Jezos for his contribution of $200,000. 5/1/19 Jackson's Biking purchased $75,000 of bikes (inventory) with cash. 9 5/1/19 $36,000 was paid in advance for 1 year of rent. 10 5/1/19 Jackson's Biking borrowed $30,000 on a 6 year, 6% annual interest loan from Wells Fargo. 11 5/2/19 Purchased office supplies costing $4,000 on account. 12 5/3/19 Received and paid a bill for running an ad for $225. 13 5/4/19 Sold a one of a kind bike worth $800 to Matthew White for $12,500 cash. 14 5/5/19 Purchased computers for business use with $10,000 cash. 15 5/6/19 Purchased bike helmets (inventory) for $2,000 on account. 16 5/8/19 Paid cash for half of supplies purchased on 5/2/18. 17 5/9/19 Sold $3,000 of bikes to Emily Kim for $8,000 on account with 2/10, n/30. 18 5/10/19 Jackson's Biking established a petty cash fund in the amount of $600. 19 5/11/19 Sold $5,000 of bikes to Jessie Donovan for $12,000 on account with terms 2/10, n/30. 20 5/12/19 Emily Kim paid Jackson's Biking for the bikes purchased on 5/9/18. An analysis of inventory indicated that some bikes were obsolete (i.e., old and outdated) and 5/13/19 21 recorded above market value. An inventory write down of $900 is required. 22 5/14/19 Jackson's Biking sold 3 gift cards for $300 each. No merchandise was sold at this time. 23 5/16/19 Sold a bike and helmet worth $500 total to Hunter Long for $1,800. 24 5/20/19 Received $3,000 from a customer for 3 bikes to be delivered in June 25 5/24/19 Jessie Donovan paid Jackson's Biking for purchases on 5/11/18. 26 5/25/19 Returned $900 of helmets back to their supplier, has not received the refund yet. Hunter Long returned a $600 bike purchased on 5/16/18. The inventory value of the bike 5/26/19 27 was $400. 28 5/27/19 Sold $500 of bike tires to Sarah Row for $700 on account. Petty Cash was replenished for $400 to cover a promotion made at a Mariners game 5/29/19 29 (advertising expense). 30 5/31/19 Paid wages to employees for May totaling $15,000. 31 5/31/19 Paid dividends totaling $4,500. 32 33 The following data are available for adjusting entries: 34 35 5/31/19 Record rent expense for May. 36 5/31/19 Record monthly interest expense on the Wells Fargo loan. 137 5/31/19 Records show customers used $500 of gift cards to purchase inventory with a value of $300. 38 5/31/19 Jackson's Biking had a water bill of $1,200 unpaid at end of the month. 159 5/31/19 Record depreciation of computer equipment for $1,000, 40 5/31/19 At the end of the month, 1,900 of supplies remain in the supply closet. 41 42 43 Home Review sert View Formulas Data Page Layout Calibri (Body) 12 Cut Copy A- A- B Paste I U A E Format Olice Update To keep up-to-date with security updates, fixes, and Improvements, choose F103 x fx E F G H 1 J Deblt 200000 D Credit 200000 75000 75000 36000 9 36000 30000 30000 4000 4000 225 225 12500 12500 800 800 A B 1 Date Actions 2 5/1/19 Cash 3 Common Stock 4 5 5/1/19 Inventory 6 Cash 7 8 5/1/19 Prepaid Rent Cash 10 11 5/1/19 Cash 12 Note Payable 13 14 5/2/19 Supplies 15 Accounts Payable 16 17 5/3/19 Advertisement Expense 18 Cash 19 20 5/4/19 Cash 21 Sales 22 23 Cost of Goods Sold 24 Inventory 25 42 26 5/5/19 Equipment (Computers) 27 Cash 11 28 29 5/6/19 Inventory (helmets) 30 Accounts Payable 31 32 5/8/19 Accounts Payable 33 Cash 34 35 5/9/19 Accounts Receivable 36 37 39 38 Cost of Goods Sold 39 Inventory 10 41 5/10/19 Petty Cash 42 Cash 13 44 5/11/19 Accounts Receivable 45 Sales 46 19 47 Cost of Goods Sold 48 Inventory 49 10000 10000 2000 2000 2000 2000 8000 Sales 8000 3000 3000 600 600 12000 12000 5000 5000 Cut Calibri (Body) 12 A- A Paste Copy Format B I U - A Office Update To keep up-to-date with security updates, fixes, and improvements, F103 4x fx B D A F E G H 1 8000 900 900 1800 Inventory 500 3000 12000 49 50 5/12/19 Cash 7840 51 Sales Discount 160 52 Accounts Receivable 53 53 54 5/13/19 Cost of Goods Sold 900 55 Inventory 56 57 5/14/19 Cash 900 58 Unearned Revenue 59 60 5/16/19 Cash 1800 61 Sales 62 63 Cost of Goods Sold 500 64 65 66 5/20/19 Cash 3000 67 Unearned Revenue 68 69 5/24/19 Cash 11760 70 Sales Discount 240 71 Accounts Receivable 72 73 5/25/19 Accounts Payable 900 74 Inventory 25 76 5/26/19 Sales Return and Allowance 600 77 Accounts Receivable 78 79 Inventory 400 80 Cost of Goods Sold 81 82 5/27/19 Accounts Receivable 700 83 Sales 84 85 Cost of Goods Sold 500 86 Inventory 87 885/29/19 Advertisement Expense 400 89 Petty Cash 90 91 5/31/19 Wages Expense 15000 92 Cash 93 94 | 5/31/19 Dividends 4500 95 Cash 96 9 Date Adjusting Entries Debit 900 600 400 700 500 400 19000 4500 Credit Formulas Data Home Page Layout Insert Cut Copy Calibri (Body) 12 ALA B U Paste Format Office Update To keep up-to-date with security updates, fixes, an F103 fx D C E F Debit Credit 3000 3000 A B so 97 Date Adjusting Entries 98 5/31/19 Rent Expense Prepaid Rent 100 101 5/31/19 Interest Expense Interest Payable 103 104 5/31/19 Unearned Revenue Sales 150 150 500 500 300 Cost of Goods Sold Inventory 300 1200 110 5/31/19 Utility Expense 111 Accounts Payable 1200 1000 1000 2100 113 5/31/19 Depreciation Expense 114 Accumulated Depreciation 11 116 5/31/19 Supplies Expense Supplies 118 119 110 2100 X Cut General A- A- Calibri (Body) Wrap Text 12 , IX. - Copy cg % $ Delete - A Insert Merge & Center B Paste 1 U- Conditional Format Formatting as Table Cell Styles Format 0 M o N T R U s P Inventory 2100 (Adll Office Update To keep up-to-date with security updates, fixes, and improvements, choose Check for Updates. AC44 x x B D E F G 1 L Cash Accounts Recevole Supplies (11) 200000 75000 (12) (111) 8000 8000 (114) (S) 4000 T4 30000 36000 (113) 12000 12000 (119) (2) 12500 225 (T6) (T22) 700 600 (121) Bal 1,900 (14) 7840 10000 (TS) (5:16) 900 2000 (10) Bal. 100 (T17) 1800 600 (112) (T18) 3000 400 (123) (519) 11760 15000 (124) 4500 (25) - (12) 75000 800 (27) T9 2000 3000 (11) (121) 400 5000 (T13) 500 (15) 500 (17) 900 (120) 500 (22) 300 (Ad) Bal. 6S SOO bol. es 1 Ball. 124,075 2 3 5 Accounts Payable 5 7 Common Stock Prepaid Rent Nates Payable 30000 (4) (T3) 3600 3000 (Adi) 200000 (1) (T10 2000 4000 (15) T20) 900 2000 (19) 12001 3 Bal. 30,000 Ball. 33,000 . Bal. 200,000 Bal. 4,300 2 Advertisement 3 Expense Sales Return and Allowances Accumulated Depreciation Depreciation Expense 1000 (Adil (Adi) 1000 (T21) 600 + 5 5 (T6) 225 (T23) 400 Bal. 1,000 Bal. 1,000 Bal. 600 Bal 625 Cost of Goods Sold Petty Cash 7 3 Sales Equipment 400 T211 (T12) 600 400 (123) (TB) 10000 3 Bal. 200 Bal. 10,000 1 2 3 12500 (17) 8000 (T11) 12000 (T13) 1800 (17) 700 (T22) 500 (Adi) T2) 800 (111) 3000 (T13] 5000 IT15) 900 (17) 500 (T22 500 Adil 300 Bal 10,600 4 5 5 7 Unearned Revenue 3 (Adj) 500 Bal. 35,500 Supplies Expense Wapes Expense Sales Discount (T24 15000 Bal. 15,000 Adi 2:00 Bal. 2,100 | 90 (T16) 3000 (18) Bal 3,400 (14) 160 T191 240 Bal 400 3 1 Interest Payable 2 3 Dividends Rent Expense Interest Expense Idi 150 Bal 150 Adi 150 Bal 150 4 (Adi) 3000 Bal 3,000 (T25) 4500 Bal. 4,500 6 7 Utility Expense Ad 1200 Bal 1.200 0 Closing E Balance Sheet 2 Statement of Retained Earnings T Accounts Income Statement Journal Entries Adjusted Trial Balance Business Activities Background Paste B T Format Once Update To keep up-to-date with security updates, fbxes, and improvemer 31 X v fr D E A B G 1 Jackson's Biking 2 Adjusted Trial Balance 5 1-Jun-19 4 Account Debit Credit 5 Cash 124,075 6 Accounts Receivable 100 7 Supplies 1,900 8 Prepaid Rent 33,000 9 Equipment 10,000 10 Inventory 65,500 11 Petty Cash 200 12 Accumulated Depreciation 1,000 13 Accounts Payable 4,300 14 Unearned Revenue 3,400 15 Notes Payable 30,000 16 Interest Payable 150 17. Common Stock 200,000 18 Dividends 4,500 19 Sales 35,500 20 Sales Return and Allowances 600 21 Sales Discount 400 22 Advertisement Expense 625 23 Cost of Goods Sold 10,600 24 Wages Expense 15,000 25 Rent Expense 3,000 26 Interest Expense 150 27 Utility Expense 1,200 28 Depreciation Expense 1,000 29 Supplies Expense 2. 100 30 273,950 274,350 1