Unadjusted Trial balance help? The top one are the Journey Entries and the bottom one are the accounts used and their beginning balances . I can't get it to balance.

There are 100,000 shares of common stock outstanding. During December, the last month of the fiscal year, the following transactions were completed Dec.1 |Received $3,000 in advance payment for December, January, and February rent of warehouse space 3Purchased $24,500 of merchandise on account, FOB shipping point, terms 2/10,n/30 4Paid transportation costs of $475 on the December 3 purchase 7|Returned $4,000 of the merchandise purchased on December 3 11 Sold merchandise on account, $12,700, FOB destination, 2/15,n/30. The cost of the merchandise sold was $7,600 12 Paid transportation charges of $300 for the merchandise sold on December 11 13 Paid for the purchase of December 3 less the return and the discount 15 Received payment from customers on account, S8,430. Amount received is net of discount 22|Received payment on account for the sale of December 11, less the discount 23Purchased supplies on account, n/30 $500 27 Paid sales salaries, $2,300, and office salaries, $1,400 28 Sold merchandise for cash, $16,500. The cost of the merchandise sold was $11,200 30 Paid rent on parking lot for December, $1,000, 31Paid cash for a web page advertisement, $400