post closing trial balance is off. i can't figure out where i made a mistake

please help

24 Comprehensive Problem Directions on page 616 in textbook under the "Required". Start with "Required" #2. skipping 1 as you are using working papers. Working Pages #WP575 - WP596. During the second half of December 2021, TK's Farm Shop engaged in the following transactions: Dec. 16 Received payment from Lucy Greene on account, $1.760. 16 Sold merchandise on account to Kim Fields, S180, plus sales tax of $9. Sale No. 640. 17 Retumed merchandise to Evans Essentials for credit, $170. 18 Issued Check No. 813 to Evans Essentials in payment of December 1 balance of $1,340, less the credit received on December 17. - 19 Sold merchandise on account to Lucy Greene, 650plus tax of $36. Sale No. 641. 22 Received payment from John Dempsey on account, $1,560. 23 Issued Check No. 814 for the purchase of supplies, S180. (Debit Supplies) Purchased merchandise on account from West Wholesalers, $1.500. Invoice No. 465, dated December 24, terms n/30. 26 Purchased merchandise on account from Nathen Co., $1,000. Invoice No. 817, dated December 26, terms 2/10, n/30. 27 Issued Check No. 815 in payment of utilities expense for the month of Dec. $830. 27 Sold merchandise on account to John Dempsey, $2,500, plus tax of $120. Sale No. 642 29 Received payment from Martha Boyle on account, $2,800. 29 Issued Check No. 816 in payment of wages (Wages Expense) for the two-week period ending December 28, $2,400.- 30 Issued Check No. 817 to Meyers Trophy Shop for a cash purchase of merchandise, $160. At the end of the year, the following adjustments (a)-() need to be made: (a, b) Merchandise inventory as of December 31, $21,300. (c,d,e) Ted estimates that customers will be granted $350 in refunds of this year's sales next year, and the merchandise expected to be returned will have a cost of $275. Unused supplies on hand as of December 31, $615. Unexpired insurance on December 31, $1,150. (h) Depreciation expense on the building for the year $750.- (0) Depreciation expense on the store equipment for the year, $375. ) Wages earned but not yet paid as of December 31, $875. Credit merchandise, $200. As of December 16, TJ's account balances were as follows: Account Account No. Debit Cash 101 $ 9,705 Accounts Receivable 122 10,256 Merchandise Inventory 131 21,800 Estimated Returns Inventory 135 250 Supplies 141 Prepaid Insurance 145 1,380 Land 161 8,750 Building 171 52,000 Accum. Depr.--Building 171.1 Store Equipment 181 28,750 Accum. Depr.-Store Equipment 181.1 Accounts Payable 202 Customer Refunds Payable 203 1,035 $ 9,200 9,300 3,600 300 COMPREHENSIVE PROBLEM 2 Accounting Cycle with Subsidiary Ledgers, Part 1 615 Wages Payable Sales Tax Payable Mortgage Payable Tom Jones, Capital Tom Jones, Drawing Income Summary 219 231 251 311 1,378 12,525 90,000 8,500 124,900 Sales Sales Returns and Allowances Purchases Purchases Returns and Allowances Purchases Discounts Freight-In Wages Expense Advertising Expense 1,430 64,400 460 698 312 313 401 401.1 501 501.1 501.2 502 511 512 524 525 533 535 540 541 549 551 175 26,100 4,700 2,180 6,900 Supplies Expense Phone Expense Utilities Expense Insurance Expense Depr. Expense-Building Depr. Expense-Store Equipment Miscellaneous Expense Interest Expense 2,700 1,350 $252,361 $252,361 nad the following subsidiary ledger balances as of December 16: Accounts Payable Ledger Vendor Balance ince Accounts Receivable Ledger Balance Customer Martha Boyle 12 Jude Lane 551 1.350 $252,361 5252,361 Ty's also had the following subsidiary ledger balances as of December 16 Accounts Payable Ledger Vendor Balance Evans Essentials 34 Harry Ave. East Hartford, CT 05234 Nathen Co. 1009 Drake Rd. 2,100 Hartford, CT 06117 $3,796 Anne Clark 53,600 2 Juniper Road Hartford, CT 06118 ohn Dempsey 50 Hobbes Dr. mon, CT 06108 1,560 Farmington, CT 06082 Owen Enterprises 43 Lucky Lane Bristol, CT 06007 West Wholesalers 888 Anders Street Newington, CT 06789 m Fields 0 Hamilton Ave. utford, CT 06117 y Greene Bally Lane sbury, CT 06123 2,800 continued 616 COMPREHENSIVE PROBLEM 2 Accounting Cycle with Subsidiary Ledgers, Part 2 At the end of the year, the following adjustments (a)-(i) need to be made: (a, b) Merchandise inventory as of December 31, (g) Unexpired insurance on December 31, $1,000. $19.700. (h) Depreciation expense on the building for the d. e) Jones estimates that customers will be granted $400 in refunds of this year's sales (i) Depreciation expense on the store equipment next year, and the merchandise expected to for the year, $450. be returned will have a cost of $300. 6) Wages earned but not paid as of December 31, ( Unused supplies on hand, $525. $330. year, $800. REQUIRED For those not using working papers: 1. If you are not using the working papers, open a general ledger, an accounts receivable ledger, and an accounts payable ledger as of December 16. Enter the December 16 balance of each of the accounts, with a check mark in the Posting Reference column. a $330. REQUIRED For those not using working papers: 1. If you are not using the working papers, open a general ledger, an accounts receivable ledger, and an accounts payable ledger as of December 16. Enter the December 16 balance of each of the accounts, with a check mark in the Posting Reference column. For working paper users and nonusers: 2. Enter transactions for the second half of December in the general journal. Post immediately to the accounts receivable and accounts payable ledgers. 3. Post from the journal to the general ledger. 4. Prepare schedules of accounts receivable and accounts payable. 5. Prepare a year-end spreadsheet, an income statement, a statement of owner's equity, and a balance sheet. The mortgage payable includes $600 that is due within one year. 6. Journalize and post adjusting entries. 7. Journalize and post closing entries. (Hint: Close all expense and revenue account balances. Then, close Income Summary and Tom Jones, Drawing to Tom Jones, Capital.) 8. Prepare a post-closing trial balance. 9. Journalize and post reversing entries for the adjustments where appropriate, as of January 1, 20-2. Ted Kessler Name Staphonie Adams COMPREHENSIVE PROBLEM WP-575 Comprehensive Problem 2-Part 1 Requirements 2. and 3. GENERAL JOURNAL PAGE 3 POST CREDIT DATE DET DESCRIPTION L2 ERDO TOD 170 FORO Dunia unazo Tilbe 18 30 H Sald AL Dec 16 Cash raccounts Rec - Lorca Green, 122 - recepynt Cook Pack cst Lim Fields 12 12 des Sale Fox payable Gold Mcdonde muro Payeblevans restos 2012 Charente 16 DECETewarORE Dec Ucct, Payeble - Fuar Elstol po Zasa Pym 4. chede 813 - Dec 19 orect repelucy Gene 122 Salar He Som tak payable 123 az Cash Seat Itc John Dampsey reeld dat on OCH DB Sispolies purchased supplier do Puchars ED 1500 acet buable vest Wholesales 20 purchase Mech I. 465. Dec 24, 2- clau purchase 150 Oect Payede - Mather Co. 202 1-purch mard tov 817, Dec 26,3% no Dom Utilities Exposure ed utility bill # 815-die- 1192 30 20 DES 30 30 34 30 3 2020 Cmape May not be copied duplicated er posted to a publicesible, in whole tip Ted Kessler "THS Farm Jame st COMPREHENSIVE PROBLEM WP-577 Comprehensive Problem 2-Part 1 Requiremente + ?? WP-576 COMPREHENSIVE PROBLEM Comprehensive Problem 2-Part 1 (Requirements 2. and 3. Concluded) PAGE 4 GENERAL JOURNAL POST REF DEBIT DATE DESCRIPTION CREDIT zobe 25000 1200 2 3 6 Dec 21 arst rec - John Dempsey 122 Sales Revenue Hol Celes tax payable 231 Sold Merch thacct Sale # 642 Dec 29 Cash 1101 2000 uoct rec - Marthe Boyle 122 acct reed pynt on acct. 0.019 Wager Esparre 1511 2 plopo 1101 paid Wages ending Dec 28, 0k 816 .Dec Bo Purchase Bol Cash Courch Merch - ck #817- # 7 10 24000 12 13 Indo bo el pla ILOT 127400 15 16 6 17 Requirements 1., 2., 3., 6., 7., and 9. GENERAL LEDGER 101 ACCOUNT NO. COUNT Cash BALANCE POST INIT WP-500 COMPREHENSIVE PROBLEM Comprehensive Problem 2-Part 1 Requirement 5. A C . H 1 12 Details worksheet wadjusted til Od justoets 3 adj. trinka 5 ACCOUNT TITLE BO TRIAL BALANCE DEBIT CREDIT RORISTMENTS DET CREDIT ADJUSTED TRIAL BALANCE DEBIT CREDIT 13,239 13 * urc del Bldg * Stare Edu Balores Eger 10 oce depay.co 2.525 6 Cash 7 cct Rec 11025 7631 Merch In Sod B) Z1,300 AZU O LEGO ESH UTA TOV Z'SO 275 3750250 10 Supplies 1,215 F. Loe 615 11 pred Ins 11,380 ) 220 TI SO 12 Laila *1750 8150 Building 52.000 152,000 9.200 H) 750 9.750 28,750 28,750 1300 17 Act 9075 23375 4.760 4,760 cust can playable 300 350 20 Sep Tox louable Wager lauable 275 1543 543 2+ mortgage payable 13,525 2 teel keer op 22 Ted Vardy Chewing 2,500 95.000 10.000 18.00 Encome Summary H 300 EIR00 EN 2002, 200 D) 250 & 275 2SO 26 Sales 275 27 Sales Let tollow (1.430 TCX230 177,220 c) 50 1.4 90 25 Purchases 167,060 23 Purch return tollow 167,060 30 30 30 Purch discounts 69% 31 Freight 15 1175 22 Wages Exponce IZR 500 b2173 29,375 330 Explore 4.700 - Supplies Expanse ) 600 1.700 boa us Phale Experts 12.180 21120 38 Mility Ekpeare 17730 1.730 37 IS Expose 8 1230 230 28 DepExp. Bide H1750 150 23 Des Episode 2375 315 o nise. Expense 700 2 700 *1 Totorest Expense 1250 1250 25 0 42 43 25.7180 257,16 44505146,505 280 si 280841 44 2000 Cengage Mayhole copied or did to his whole Ted Kessler Name Stephanie Adams COMPREHENSIVE PROBLEM WP-591 Comprehensive Problem 2 Part 1 (Requirement 5. Continued) 27.30 (1,420 126,759 "Income Statement Tit's tim shop Dec 31, 20- Sales Revenue L455 Soles returres. 11480) Met sales Less Cost of goods sold Braginaing Taxontory 24.800 - Puchares ILSS- Purchae tulos (630) List Purchase dont 69 Odd freight-in 175 Total IN Qvailable 187 101 Lucr. Ending Iwata (21,30066401 Les-Coll of goods ad Gross Profit Lass-opening Expeace Waget Expoca 29.315 O Particia Expose 4700 Supplies Exinde TEL2h Expense 2080 Wyrtier Exase 1,730 kasurance Froese 230 Door. Exp. Building 150 py Expe Fouipment 375 misc. Expert 2.700 less specting Expo 48,640 Uss. Other Exparell Operating profit Interest Explore 1,350 Net Income 1666,407) 60.343 (48.640) D1703 (1350) 10.353 2020 Cengage May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or input WP-592 COMPREHENSIVE PROBLEM Comprehensive Problem 2Part 1 (Requirement 5. Continued) TKS Farm "Statement of owners Equity Shop Beginning Capito 20,000 add - Net Income Less - Drawings Ending Caplete Tea Kessler 110,353 (8,500) 192,853 15 Name COMPREHENSIVE PROBLEM WP-593 a Balance 5 las Comprehensive Problem 2- Part 1 (Requirement 5. Concluded) Sheet TR Form Shop useks -Cash Bccounts Receivable WOR5 merchandise Innocy 21.300 Supplies Peepaid Insurance 1.se Total Current Acces! non curcat Ossets - Land X 150 Building Diccum dla teol Depce - Pl.de 152,000 14.950 42,050 Uccumulated Depo Equipe Store Four parent 28.750 192675 19.05 Toto ossets Liability cung Equity- accounts Peueble 815 Saks Tex payable Mortgage poubble-short ten boo Total ciment Liabi Long Tam Liabilities mortgage payable 12.525 Total Cables Izo 203 Dunas Capital Tk, Capitali Total Liebt ownes Equity 1,543 1973 2000 Cenape May not be some copied or duplicador points publicly one who ensive Problem 2 Part 1 Requirement 6. GENERAL JOURNAL PAGE 5 DATE DESCRIPTION POST REF DEBIT CREDIT 3 IA 200,00 21 Sobo . Dec 31 Income Sommary Odjusting Entries Merchandise Inventory Do y merchandise Inventory Income Dec sples Returns + allowances t Customer Eetund's Payable B Summary ---- 21 Bobo 2 Boolo IEM 15.00 - - - - - - - - Elle Der 31 Income Summary turns In. 11 125000 12 ID 2500 13 127600 15 2500 16 100000 0 100710 12 3b bo 1050 Der B1 Estimated Returns Tv. IE To come Summary DE Supplies Expense IF T'Supplies De B Insurance Expense Insurance Dec 31 Deps Expense - Building H Acc. Dep. Expense, Bldg DeceDeffo Expense - Equipment T Equipmat Der 31 Wages Exproge IJ Dages Payable 1715 bo 1500 25 13761001 allalalalalalalala acc. Def 20 1517560 29 18500 36 31 32 33 2020 Cengage May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part Name Stephanie Adame COMPREHENSIVE PROBLEM WP-595 Comprehensive Problem 2- Part 1 Requirements 7. and 9. GENERAL JOURNAL PAGE 6 POST REF DEBIT CREDIT DATE DESCRIPTION 1 1282300 1z825 3 7 3 117. 1170 76700 HENO 2913730 IGOTO 2600 77300 10 Dec 31 Sales Revenue Cloring - Income Summary city care reove eceta DA BI Income Summary cast of goods Sold Sales Revios Lilage Expense actuntising saure Suplier Elouse Tebbhone Exarre phes Expense Incuence pense Dee Expense Blag Del Expense - Equip miscellaneous Expense Interest Expense to dore' expense ecetsa Der kl Jacome_ummary Owners Equity T.k. to trads for not income- TE 13 16 16 15 TO 57850 18 18 17.00 17 1350 18 19 30 10363 21 12 23 24 24 26 Wispo Reversing Entry o Wages pyeble Wages Expense revede la 28 CEBU 19 SUBB 30 payable out 32 2020 Cengage May not be come copied or duplicados poble in whole or in un COMPREHENSIVE PROBLEM -596 mprehensive Problem 2-Part 1 equirement 8. Post Closing Trial Balance TKS Farm Shop DEBIT BALANCE CREDIT BALANCE ACCOUNT I Cash occolats Receivable Merchandise Inventory Supplies Prepaid Insurance Tond Boccalu holated Depreciation - Building Store Equilment acum lsted Depreciatich - Equip accounts Paypble Wages Payable Sales Tax Payable mortgage pay oble IT Capital 1706500 7251 2 Bbopo IUNE 50 TN50100 8171560o 52 Coppo 91915 doo 28 750.00 9b76bo 4 ud 00 181500 154500 12.52500 197 5530 131200 132,700