where am I going wrong with my numbers the trial balance is not balanced.

Sales Journal $1 Accounts Date Account Invoice Receiv. Dr COGS Dr. Debited No. Ref. Jan 3 Sales Revenue Cr Inventory Cr s. Jones Jan 3 825 Smith M. Fergus 826 800 674 972 18 27 1600 8 64 S Brown 828 goc 186 Jan 22 18 29 2700 458 Jan 221 MM 702 Jan 25 veraus H. Stone 18 3 0) Jan 25 8 90 smith B . S 8 31 1300 3500 Tota 857 6100 329 4 21000 11340 #112/ 1401 4 505 /# 120 Purchases Journal P1 Account Inventory Dr. Date Credited Terms Ref Acc. Pay Cr. N Cairns 5000 Jan 5 B . Tanza 30 - Boxer 1/ 10 301 2 2 00 18000 Jan Vo Winston 2/10 n/ 30 14200 Janlb N . Cairns _n/30 1500 an 27 C. Boxer 1/ 10 n/ 30 14500 Jan 27 3 . Xanza n / 30 1200 1. Cairns Total n 1 30 5400 Jan 31 # 120 # 201 1 of 16Date 7/1612020 Polaris Co. (a) (Continued) Cash Receipts Journal CR1 Sales Accounts Other COGS Dr. Account Cash Discounts Receivable Sales Revenue Accounts Date Ref . Dr. Inventory Credited Dr. Cr. Cr. Cr. Cr. 4000 4000 Jan 7 string 20 2000 Jan 101 Cash salesles IS 500 15 560 3102 8310 Smith 1764 1800 Cash sales D. Brown 18 900 120.100 10 854 Jan 31 Lash Sales 2130 Total 56 900 # 412 11 820 1# 401 36726 2 3 of 1(a) (Continued) Cash Payments Journal CP1 Other Accounts Office Account Accounts Payable Supplies Inventory Cash Date Debited Ref Dr. Dr Dr. Cr. Cr. Jan S Fleischt # 120 235 Jan / P. Winston 9060 C Boxes 11000 8420 lan 12 # 729 10890 Rent Jan Is . betel (oweners # 3 100 0 800 Office supplies /# 125 400 Ciboxer 18000 400 Jan 23 180 Jan 23/ P Winston 14200 284 17820 13916 Jan 28 /Office. Supplies /# 125 Jan3 Paid Salack sovran # 627 8100 200 200 8100 10135 52 200 600 -154 # 65 # 120 # 161For the Month Ended January 31, 2020 Adjusted Trial Balance Adjustments Account Titles Dr. Cr. Dr. Cr. Trial Balance Dr. Cr Income Statement Dr. Cash 42153 Cr Accounts Receivable 21960 Notes Receivable 29. 000 Inventory 27 377 Office Supplies Prepaid Insurance Equipment 6450 Accumulated Depreciation - Equip. 1560 Notes Payable 15000 Accounts Payable 2780 Interest Payable J. Betel, Capital 800 79 700 J. Betel, Draws Sales 71900 Sales Returns and Allowances 300 Sales Discounts Cost of Goods Sold Salaries & Wages Expense 8100 Rent Expense 1000 Totals 202124 200900 Office Supplies Expense Insurance Expense Depreciation Expense Interest Expense Totals Net Income Totals