***URGENT***

I recognize this is a long problem, but any help ASAP would be greatly appreciated. From the following transactions, I need to record, adjust, then close the accounts. There should only be a total of nine adjusting entries when finished.

I am supposed to find that the debits and credits before adjusting entries are: 455,328; after adjusting entries: 461,628; and after closing: 429,733. All my previous attempts were unable to find these values. The transactions are below

TRANSACTION #	DATE	TRANSACTION DESCRIPTION
1	Jan 1	At the beginning of January, three brothers organized The Golf Ranch by contributing $40,000 each to begin the new business in exchange for shares of stock.
2	Jan 2	Signed a one-year lease on an existing golf club and golf course for The Golf Ranch and made a $40,000 advance payment for the first four months rent.
3	Jan 2	The Golf Ranch purchased the following fixed assets, paying 20% down and giving a two-year, 6% APR, note for the balance. Principle and interest are due at maturity. Furniture..$18,300 Fixtures$5,100 Equipment...$79,200 $102,600
4	Jan 3	Purchased a 4-month insurance policy on The Golf Ranch and its contents and paid the premium of $4,000 in advance.
5	Jan 3	Purchased office supplies for $700 on an open account from Office Supplies. The Golf Ranch has 30 days to pay for the supplies.
6	Jan 3	Purchased on account a total of 100 shirts with an embroidered Golf Ranch logo from Shirt Creations at a price of $10 per shirt. These shirts are available for resale to customers.
7	Jan 3	Purchased concessions for $4,200 from Zeta Distribution. These concessions consist of energy drinks, chips, crackers, nuts, etc., and are available for resale to customers. The Golf Ranch paid 25% down and put the balance on account.
8	Jan 3	Sold 75, twelve-month memberships to The Golf Ranch for $2,250 each. All membership dues were collected in cash.
9	Jan 3	Purchased a 6-month maintenance contract with landscaping to provide grounds maintenance. Paid $7,800 in advance for this service.
10	Jan 5	Provided 60 hours of golf lessons to members. Fees are charged at a rate of $60/hour. Of these fees, $650 was collected in cash and the balance was billed to individual members accounts.
11	Jan 6	Received a bill for $250 from The Golf Ranchs lawyer for legal services rendered.
12	Jan 8	Sold 44 shirts to a corporate member, Allen & Co. for $22 each. Collected $450 in cash and the balance is owed to The Golf Ranch on account.
13	Jan 14	Purchased an additional $250 in office supplies on open account from Office Supplies.
14	Jan 15	Paid wages and salaries of $2,250 to Golf Ranch employees.
15	Jan 15	Sold 25, twelve-month memberships to the club for $2,250 each. Collected the dues in cash.
16	Jan 15	The concessions stand reported sales of merchandise for $5,500 for the first half of the month. The concessions that were sold had an original cost of $2,800. All of these transactions were billed directly to each members account.
17	Jan 16	Purchased additional concessions for $1,800 from Zeta Distributing on open account.
18	Jan 18	Paid the total amounts due to C&C Creations, the Golf Ranchs attorney and Office Supplies.
19	Jan 19	Sold 36 of the shirts purchased on January 3 to individual customers for $30 each. Collected 30% in cash, the balance is owed to the Golf Ranch on account.
20	Jan 22	The Golf Ranch declared and paid a dividend of $1,000 to each shareholder.
21	Jan 26	Collected the balance of what was owed on account from Allen & Co.
22	Jan 28	Received a utility bill that totaled $980 for the month. It is due Feb. 14.
23	Jan 31	Fees for golf lessons for the last half of January (billed to members accounts) = $4,680
24	Jan 31	Cash sales of shirts (8 @ $30 each) = $240. These shirts were purchased by the Golf Club on Jan. 3.
25	Jan 31	Sales for concessions during the last half of January (30% collected in cash) = $5,000 Cost of concessions sold from January 16-30 = $2,400
26	Jan 31	Cash received during January for services billed to members accounts = $4,400
27	Jan 31	Cash received for visitors greens fees (fee to play the golf course) = $1,250
28	Jan 31	Purchased additional fixtures for the golf club totaling $2,650. The total amount was paid in cash.

Other relevant information:

1. Depreciation expense for the month of January should be calculated using the straight-line method with the following useful lives (no salvage value is anticipated. If necessary, round to the nearest whole dollar):

Furniture 5 years

Fixtures 5 years

Equipment 3 years

2. At the end of the month, a physical count was taken of the Golf Clubs assets, inventories and supplies. It revealed the following information:

1. Six of the shirts for resale were on hand at January 31.
2. Concession merchandise still on hand as of January 31 amounted to $675.

3. Salaries earned by employees but unpaid at January 31 totaled $3,300.
4. There were $400 of Office Supplies still on hand as of January 31.
5. On any other AJEs, round to the nearest dollar.

Thank you!!!