Journal entries and balance discrepancy. Everything I submitted is correct but apparently I'm missing something.

Post the journal entries from part 1 to the ledger accounts Transaction Transaction 106: Accounts Receivable Debit Credit 14,000 22,000 7,000 Balance 14,000 36,000 29,000 101: Cash Debit Credit 100,000 6,300 55,000 3,000 6,200 9,500 7,000 1,200 1,150 925 9,480 1,200 2.500 Balance 100,000 93,700 38,700 35,700 41,900 32,400 39,400 38,200 37,050 36,125 26,645 25,445 22,945 Transaction 108: Prepaid Insurance Debit Credit 3,000 Transaction Balance 3,000 163: Office Equipment Debit Credit 5,000 1,150 Balance 5,000 6,150 Transaction Transaction 164: Drafting Equipment Debit Credit 60,000 20,000 Balance 60,000 80,000 170: Building Debit Credit 55,000 Balance 55,000 Transaction 172: Land Debit Credit 49,000 Transaction Balance 49,000 201: Accounts Payable Debit Credit 1,150 1,333 1,150 Balance 1,150 2,483 1,333 Transaction Transaction b. 250: Notes Payable Debit Credit 42,700 10,500 Balance 42,700 53,200 307: Common Stock Debit Credit 165,000 Balance 165,000 Transaction 319: Dividends Debit Credit 9,480 Transaction Balance 9,480 0. 402: Engineering Fees Earned Debit Credit 6,200 14,000 22,000 Balance 6,200 20,200 42,200 Transaction Transaction 601: Wages Expense Debit Credit 1,200 1,200 Balance 1,200 2,400 602: Equipment Rental Expense Debit Credit 1,333 Balance 1,333 p. Transaction 603: Advertising Expense Debit Credit 2,500 Balance 2,500 Transaction n. 604: Repairs Expense Debit Credit 925 Balance 925 No Tranasaction Account Title Debit Credit 100 , 000 Cash Office equipment Drafting equipment Common stock 5,000/ 60,000 0 165,000 0 49,000 0 Land Cash Notes payable 6,300 42,700 0 55,000 0 Building Cash 55,000 3,000 0 Prepaid insurance Cash 3,000 0 Cash 6 , 200 Engineering fees earned 6,200 v 20,000 0 Drafting equipment Cash Notes payable 9,500 0 0 50010 11 14,000/ Accounts receivable Engineering fees earned 14,000 ) 8 1 , 150 Office equipment Accounts payable 1,1500 22,000 ) Accounts receivable Engineering fees earned 22,000 0 1,150 Office equipment Accounts payable 1,150 22.000 Accounts receivable Engineering fees earned 22,000 1,333 Equipment rental expense Accounts payable 1,333 Cash 7,000 Accounts receivable 7,000 Wages expense Cash 1,200 1,200 1,150 Accounts payable Cash 1,150 925 Repairs expense Cash 925 9,480 Dividends Cash 9,480 1,200 Wages expense Cash 1,200 9 Advertising expense 2,500 2.500 Prepare a trial balance as of the end of June. Credit $ 22,945 ARACEL ENGINEERING Trial Balance June 30 Debit Cash Accounts receivable 29,000 Prepaid insurance 3.000 Office equipment 6,150 Drafting equipment 80,000 Building 55,000 Land 49,000 Equipment rental expense 1,333 Advertising expense 2,500 Wages expense 2.400 Engineering fees earned Accounts payable Common stock Repairs expense 925 Dividends 9.480 Notes payable Totals $ 261,733 42,200 1,333 165,000 53,200 261,733 S Aracel Engineering completed the following transactions in the month of June. a. Jenna Aracel, the owner, invested $100,000 cash, office equipment with a value of $5,000, and $60,000 of drafting equipment to launch the company in exchange for common stock. b. The company purchased land worth $49,000 for an office by paying $6,300 cash and signing a long-term note payable for $42,700. c. The company purchased a portable building with $55,000 cash and moved it onto the land acquired in b. d. The company paid $3,000 cash for the premium on an 18-month insurance policy. e. The company completed and delivered a set of plans for a client and collected $6,200 cash. f. The company purchased $20,000 of additional drafting equipment by paying $9,500 cash and signing a long-term note payable for $10,500. g. The company completed $14,000 of engineering services for a client. This amount is to be received in 30 days. h. The company purchased $1,150 of additional office equipment on credit. i. The company completed engineering services for $22,000 on credit. j. The company received a bill for rent of equipment that was used on a recently completed job. The $1,333 rent cost must be paid within 30 days. k. The company collected $7,000 cash in partial payment from the client described in transaction g. 1. The company paid $1,200 cash for wages to a drafting assistant. m. The company paid $1,150 cash to settle the account payable created in transaction h. n. The company paid $925 cash for minor maintenance of its drafting equipment. o. The company paid a $9,480 cash dividend. p. The company paid $1,200 cash for wages to a drafting assistant. q. The company paid $2,500 cash for advertisements on the Web during June. Required: 1. Prepare general journal entries to record these transactions using the following titles: Cash (101); Accounts Receivable (106); Prepaid Insurance (108); Office Equipment (163); Drafting Equipment (164); Building (170); Land (172); Accounts Payable (201); Notes Payable (250); Common Stock (307); Dividends (319); Engineering Fees Earned (402); Wages Expense (601); Equipment Rental Expense (602); Advertising Expense (603), and Repairs Expense (604). 2. Post the journal entries from part 1 to the ledger accounts. 3. Prepare a trial balance as of the end of June