This is accounting i need help with

Silver Tone Partners Inc. Trial Balance Worksheet 12/31/2015 Post Closin Trial Balance 12/31/2016 unad usted Trial Balance 12/31/2016 Ad usted Trial Balance 12/31/2016 Post Closin Trial Balance Ad ustin Debit Entries Credit Closin Debit Entries Credit 10000 12000 13200 15000 17000 18000 18700 20000 21000 23000 24000 28000 30100 30200 32000 47900 51000 62400 63300 63400 64300 64900 65600 66700 66750 68400 68600 Cash - Checking Accounts Receivable Inventory Furniture and Equipment Accumulated Depreciation Prepaid Rent Prepaid Insurance Accounts Payable Payroll Payable Accrued Expenses Note Payable - Current Note Payable - Long Term Capital Stock Dividends Paid Retained Earnings Sales Cost of Goods Sold Depreciation Expense Insurance Expense Interest Expense Meals and Entertainment Office Supplies Payroll Expenses Professional Fees Rent Expense Travel Expense Utilities Debit 195,500 21,000 35,000 3,000 2,000 Credit 500 42,500 2,000 500 1 ,ooo 210,000 Debit 312,000 46,750 6,250 13,000 3,000 12,000 2,000 153,750 8,500 10,000 800 400 102,000 3,000 43,300 17,000 7,500 Credit 500 38,000 11 ,ooo 2,000 12,000 88,000 1 ,ooo 210,000 378,750 Debit Credit Debit Credit $ 256,500 $ 256,500 $ 741,250 $ 741,250 Additional Information. Upon review of the 2016 financial records the following information was determin the accounting records: 1 . The Com an aid an additional cash dividend on 12/31/16 in the amount of Upon analyzing Rent Expense it was determined that the expense account wa Upon reviewing the insurance policy it was determined that the proper balan Upon reviewing the payroll reports from Paychex it was determined that the a 2. 3. 4. 5. by the Accounting Manager and he made the appropriate Adjusting Journal Entries in ,OOO, which had not yet been recorded. overstated by $1 ,OOO and that amount should be reclassified to Prepaid Rent. at year-end should be $3,000. ount of unpaid payroll as of 12/31/16 was only $8,000. Upon reviewing the depreciation policy, it was determined the depreciation ex ense to be $2,000 for the year.