Please help! Every answer I've worked out and tried for the adjustment entry under "consulting fees earned" comes up wrong! I've even swapped any of the values I've come up with over to the debit column as well... with no luck. What am I missing here? How do I figure out the adjustment entry for this???

A six-column table for JKL Company follows. The first two columns contain the unadjusted trial balance for the company as of July 31, 2015. The last two columns contain the adjusted trial balance as of the same date. Unadjusted Trial Balance Adjusted Trial Balance Cash Accounts receivable Office supplies Prepaid insurance Office equipment Accum. DepreciationOffice equip. Accounts payable Interest payable Salaries payable Unearned consulting fees Long-term notes payable J. Logan, Capital J. Logan, withdrawals Consulting fees earned Depreciation expense Office equip. Salaries expense Interest expense Insurance expense Rent expense Office supplies expense Advertising expense $ 117,940 13,000 16,600 7,840 86,000 $ 24,000 11100 32,000 62,000 50,000 10,500 168,000 $ 117,940 18,500 7,000 2.960 86,000 $ 28,000 16,000 1,500 7,000 16,000 62,000 67050 1,230 14,780 12,160 50,000 10,500 189,500 4,000 74,050 2,730 4.880 14,780 9,600 17060 Totals $ 347100 $ 347100 $ 370,000 $370,000 Required: 1. Analyze the differences between the unadjusted and adjusted trial balances to determine the adjustments that likely were made. Show the results of your analysis by entering these adjustment amounts in the cells provided. Account Cash Accounts receivable office supplies Prepaid insurance office equipment Accumulated depreciationOffice equipment Accounts payable Interest payable Salaries payable Unearned consulting fees Long-term notes payable . Logan, Capital J. Logan, Withdrawals Consulting fees earned Consulting fees earned (Unearned fees Adjusted Trial Balance Unadjusted Trial Balance Adjustments $ 17 940s OJS 117940 13000 5500v 18500 16600 9,600 7840 4, 2,960 86000 OV 86,000 is 24000 4,000 s 28000 11100 4,9000 16000 o 1 ,500 1500 0 I 7,000 ,000 32000 16,0000 16,000 62000 ,000 50.000 0 50,000 10500 0 10500 I 168,000 1600oo 0 ,000 4,000 67050 ,000 74050 I 1230 15000 2,730 0 4880 4,880 I 780 0 ,780 0 96000 9,600 12160 49000 1 7,060 $ 347,100 $ 347,100 $ 53380 $ 69380 $ 370000 $ 370000 7,000 21,500 189,500 Depreciation expenseOffice equipment Salaries expense Interest expense Insurance expense Rent expense Office supplies expense Advertising expense Totals