please help me figure out what I journalized incorrectly. I cant get my sheets to balance. please help fast!!!

\begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{2}{|r|}{ Dec. 4} & inventory & 112 & 19,800 & \\ \hline & & Accounts Payable & 210 & & 19800 \\ \hline & 5 & Inventory & 112 & 395 & \\ \hline & & Cash & 110 & 11 & 395 \\ \hline & 9 & Accounts Payable & 210 & 2500 & \\ \hline & & inventory & 112 & & 2500 \\ \hline & 11 & Accounts Receivable & 111 & 20240 & \\ \hline & & Sales & 410 & & 20240 \\ \hline & 11 & 1 Cost of Goods Sold & 510 & 12359 & \\ \hline & & Inventory & 112 & & 12350 \\ \hline 5. & 12 & 2 Delivery Expense & 522 & 710 & \\ \hline a & & Cash & 110 & & 710 \\ \hline 17 & 13 & 3 Accounts Payable & 210 & 27300 & \\ \hline a & & Cash & 110 & & 16781 \\ \hline 19. & & Inventory & 112 & & 519 \\ \hline 20 & 15 & 5 Cash & 110 & 13910 & \\ \hlinen & & Accounts Receivable & 111 & & 13910 \\ \hline 2x & 22 & 2 Cash & 110 & 20240 & \\ \hline 2il & & Accounts Receivable & 121 & & 20240 \\ \hline 24 & 23 & 3 Supplies & 114 & 1150 & \\ \hline 23 & & Accounts Payable & 210 & & 1150 \\ \hline 26 & 26. & 6 Accounts Payable & 210 & 11080 & \\ \hlinen & & Cash & 110 & & 11090 \\ \hline 2 & 27 & 7 Sales Salaries Expense & 520 & 2900 & \\ \hline 2 & & Office Salaries Expense & 530 & 1700 & \\ \hline an: & & Cash & 110 & & 4600 \\ \hline i1 & 28 & B Cash & 110 & 7460 & \\ \hline us. & & Sales & 410 & & 7460 \\ \hline 13 & 28 & Cost of Goods Sold & 510 & 5130 & \\ \hline H & & inventory & 112 & & 5130 \\ \hline is & 29 & 9 Customer Refunds Pavable & 211 & 3210 & \\ \hline 26 & & Cash & 110 & & 3210 \\ \hlinem & 29 & 9 inventory & 112 & 1975 & \\ \hline 4 & & Estimated Returns Inventory & 123 & & 1975 \\ \hline 30 & 30 & 0 Rent Expense & 523 & 1300 & \\ \hline 4 & & (10) & 110 & 45 & 1300 \\ \hline 4) & 31 & 1 Advertising expense & 521 & 2060 & \\ \hline 4 & & Cash & 110 & & 2060 \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline 110 & Cash & 33,890 & \\ \hline 111 & Accounts Receivable & 192,100 & \\ \hline 112 & Inventory & 256,400 & \\ \hline 113 & Estimated Returns Inventory & 8,100 & \\ \hline 114 & Supplies & 12,900 & \\ \hline 115 & Prepaid Insurance & 30,000 & \\ \hline 120 & Land & 140,000 & \\ \hline 121 & Equipment & 897,100 & \\ \hline 122 & Accumulated Depreciation-- Equip. & & 229,600 \\ \hline 210 & Accounts Payable & & 42,810 \\ \hline 211 & Customer Refunds Payable & 25,200 \\ \hline 212 & Salaries Payable & & 0 \\ \hline 213 & Interest Payable & & 0 \\ \hline 214 & Unearned Rent & & 33,200 \\ \hline 220 & Notes payable (final payment due in 4 years) & 50,000 \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline 310 & Common Stock, \$1 par & & 100,000 \\ \hline 311 & Retained Earnings & & 499,560 \\ \hline 312 & Dividends & 75,000 & \\ \hline 410 & Sales & & 4,279,530 \\ \hline 510 & Cost of Goods Sold & 2,150,410 & \\ \hline 520 & Sales Salaries Expense & 650,600 & \\ \hline 521 & Advertising expense & 220,000 & \\ \hline 522 & Delivery Expense & 36,000 & \\ \hline 523 & Rent expense & 125,000 & \\ \hline 524 & Miscellaneous selling expense & 42,800 & \\ \hline 530 & Office Salaries Expense & 357,000 & \\ \hline 531 & Depreciation Expense- Equip. & 29,600 & \\ \hline 532 & Insurance Expense & 0 & \\ \hline 533 & Supplies Expense & 0 & \\ \hline 610 & Rent revenue & & 0 \\ \hline 710 & Interest Expense & 3,000 & \\ \hline \end{tabular} Journal 2 \begin{tabular}{|c|c|c|c|c|c|} \hline & \multirow[t]{2}{*}{ Date } & Item & Post. & Deblt: & Credit \\ \hline & & Adjusting Entires & & & \\ \hline & \multirow[t]{2}{*}{ Dec. 31} & Cost Of Goods Sold & 510 & 7606 & \\ \hline & & Inventory & 112 & & 7606 \\ \hline \multirow{2}{*}{\multicolumn{2}{|c|}{31}} & Insurnace Expense & 532 & 20100 & \\ \hline & & Prepaid Insurance & 115 & & 20100 \\ \hline & \multirow[t]{2}{*}{31} & Supplies Expense & 533 & 9230 & \\ \hline & & Supplies & 114 & & 9230 \\ \hline \multirow[b]{2}{*}{5} & 31 & Depreciation Expense-Equip. & 531 & 13500 & \\ \hline & & Accumulated Depreciation-Equip & 122 & & 13500 \\ \hline \multirow{2}{*}{5657} & 31 & 1 Sales Salaries Expense & 520 & 1800 & \\ \hline & & Office Salaries Expense & 530 & 890 & \\ \hline \multirow{2}{*}{5859} & & Cash & 110 & & 2690 \\ \hline & 31 & 1 Interest Expense & 710 & 410 & \\ \hline \multirow{2}{*}{60} & & Interest Payable & 213 & & 410 \\ \hline & 31 & 1 Unearned Rent & 110 & 24900 & \\ \hline 6162 & & Rent Revenue & 214 & & 24900 \\ \hline E3 & 31 & 1 Customer Refunds Payable & 211 & 13015 & \\ \hline \multirow{2}{*}{64} & & Sales & 410 & & 13015 \\ \hline & 31 & 1 Estimated Returns Inventory & 113 & 6210 & \\ \hline 66 & & Cost Of Goods Sold & 510 & & 6210 \\ \hline \end{tabular} 1. Enter the balances of each of the accounts as of November 30 in the appropriate balance column of a T account (use account names and numbers) or a four-column account. [You are creating the General Ledger.] 2. Journalize (using the General Journal) the transactions for December. 3. Post the December journal entries to the General Ledger, computing the year-end balances after all posting is completed. 4. Prepare an Unadjusted Trial Balance as of December 31. 5. Analyze the following adjustment data assembled at the end of December. Use the adjustment data to iournalize. then nost. the necessarv adiustina entries. 6. Prepare an Adjusted Inal Balance as of vecember 31 . 7. Prepare, in good form, a multiple-step Income Statement, a Statement of Stockholders' Equity, and a classified Balance Sheet at the end of the December 31 fiscal year. Retained earnings as of 11/30 equaled retained earnings as of beginning of the fiscal year (1/1). 8. Journalize and post the necessary closing entries. 9. Prepare a Post-Closing Trial Balance as of December 31 . No transactions affecting common stock occurred during this fiscal year. During December, the last month of the fiscal year, the following transactions were completed