My adjusted trail balance of debit and credit are not balance indicated there are some errors in previous processing. Please check the unajusted trail balance, my adjusting journal entries, my T accounts, and then list what I did wrong to help me balance the ajusted journal entries. Thanks.

Financial Statement Homework #2 Name Upload a copy of ALL PAGES of the Financial Statement HW to the D2L dropbox. You must handwrite (not type) the assignment. Insert image of your assigned unadjusted Trial Balance HERE: I Frank, Inc. December 31, 2017 Adjusted Trial balance Debit Credit Cash 48,000 Accounts Receivable 38,900 Allowance for Doubtful Accounts 2,000 Short Term Note Receivable 50,000 Interest Receivable 1,350 Supplies 5,000 Prepaid Insurance 52.000 Inventory 6,500 Vehicle 16.000 Equipment 37,000 Accumulated Depreciation 12,000 Accounts Payable 28,000 Uneamed Revenue 14,000 Wages Payable 2.000 Long-Term Notes Payable 55,000 Common Stock 114,000 Retained Eamings (1/1/2017) 2.500 Dividends 2.000 Sales 519,500 Sales Returns & Allowances 13,000 Sales Discounts 3,000 Cost of Goods Sold 59,500 Delivery Expense 5,000 Depreciation Expense 19,000 Bad Debt Expense 2,600 Rent Expense 102,000 Insurance Expense 25,000 Wages Expense 195,000 Supplies Expense 16,000 Interest Revenue 1,350 Loss on Disposal 7,000 Interest Expense 2.500 Income Tax Expense 44,000 Total 750, 350 750.350 Part 1a: Prepare adjusting journal entries using the unadjusted trial balance on the previous page and the information provided below. Use only the account names provided on the previous page (do not create any new account names). 1. On Dec 31, 2017 merchandise was sold on account for $16,500 with a cost of $5,500 terms 3/10 net 30. Accounts Receivable 16,500 c. sales Revenue 16isod Dr Cost of Goods sold 3,500 Merchandise Inventory 5,500 2. The company received a 6 month, 12% interest note short-term note for the amount listed on the unadjusted trial balance on Oct. 1. 2017. All interest and principal will be paid back at the end of the 6 months. Write the adjusting journal entry required for its financial statements as of Dec. 31. 2017 LA Interest Expense 1.500 I Interest Payable 1,500 3. Uncollectable Accounts Receivables of $1,600 need to be written off for the year ended 2017 Allo wante for Donbtful Account 1,600 C Accounts Receivable 1.600 4. Management estimates that of the remaining accounts receivable balance. $2,000 will be uncollectible. Record the adjustment based on this information. Hint: Use the AFDA balance AFTER the above write off during 2017. Use an AFDA T-account! D Bad Debts Expense 1.600 Allowance for Doubtful Acourts 1.600 5. A piece of equipment was retired on Dec 31, 2017. The equipment originally cost $34,000 and has related A/D of $24,000 as of Jan. 1. 2017. Additional depreciation of $3,000 needs to be recorded on this plece of equipment at Dec 31, 2017. Update the depreciation below (95). Then record the retirement (#6). Dr. Depreciation Expense 31000 Arcumnleted Depreciation 3,000 6. Record the retirement of the equipment (from #15) including the gain or loss. Accumulateel Depreciation 27,000 Dr Loss on Retirement of Equipment 7,000 Cri Equipment 34,000 Part 1b: Post the adjusting journal entries to t-accounts: (Specific instructions: Above each T-account, write the account name of each account affected by a journal entry. Write in the unadjusted balance for each of these accounts (from page 1)..the unadjusted balance might be a debit, a credit, or zero balance. Now you are ready to post your journal entries from page 2 onto the corresponding T-accounts and then calculate adjusted balances.) Anugbol. 38,90 Allowana Sales 16.500 tbt Ending Bol , 53.800 Chating 5 76 pod Isten bei Cost of fools Poong Pal. 250 Account Peceivable Sales Cost of Goods soll [ for Pabiful 1,600 Opening hol, 5.1.200 Queso Acrois Pecadde 16,509 Invertolyo Ending Boal, 65,000 Inventary Interest Exponses Interest Payable Opang 6.500 Sold 5,5oo Interest Booble 1.500 1.500 Tudung Bal. 600 Allowance for Doubt Debt Rod Debt tapuses Debrei. Expenses Akout Receita lupaing Pal. 2000 Send an Bad Debt 1600 Doubtful Delt Acumulated De- 1.600 Endy Boh. 2,000 ung B. l.4210 feletang intiny Bal 23,000 Loss on Sales Equipment and opening Bol. 2,000 Opony Bal. Loss on Disposal Equipment 7.500 Deprention 3,000 31.000 7000 Accumulated De- Preciation 21,000 Ponting bal, 12,000 1 tunding Bed, 3,000 Anding Bal 2000 Ending Bul. isol openg Bal, 19,00 vable 1.6.00 Accumulated Depreciation Ending Bal. 7,000 ALL PAGES OF THIS DOCUMENT MUST BE UPLOADED TO DZL Part 1c: Prepare the Adjusted Trial Balance (i.e., use ending balances after the previous journal entries are posted) December 31, 2017 Adjusted Trial balance Debit Credit Cash 2X ODO Accounts Receivable 13800 Allowance for Doubtful Accounts 2000 Short Term Note Receivable 50000 Interest Receivable Supplies 5000 Prepaid Insurance S2000 Inventory 1000 Vehicle 16000 Equipment 30DD Accumulated Depreciation 12.000 Accounts Payable 2800D Uneamed Revenue 147000 Wages Payable 2000 Long-Term Notes Payable S5000 Common Stock 1140DD Retained Earnings (1/1/2017) 2500 Dividends 2000 Sales 336000 Sales Returns & Allowances Sales Discounts 3000 Cost of Goods Sold 65.000 Delivery Expense 5000 Depreciation Expense 220 DO Bad Debt Expense 4200 Rent Expense 102000 Insurance Expense 25000 Wages Expense 195000 Supplies Expense 16 000 Interest Revenue Biso Loss on Disposal 1000 Interest Expense 4000 Income Tax Expense 4.4000 Total BOOO