Why is this wrong and how do I get the correct answer?

Valley Company's adjusted account balances from its general ledger on August 31, its fiscal year-end, follows. It categorizes the following accounts as selling expenses: sales salaries expense, rent expense-selling space, store supplies expense, and advertising expense. It categorizes the remaining expenses as general and administrative. Credit Debit $ 35,000 140,000 $ 40, 425 69,497 47,114 8,000 239,400 Adjusted Account Balances Merchandise inventory (ending) Other (non-inventory) assets Total liabilities Common stock Retained earnings Dividends Sales Sales discounts Sales returns and allowances Cost of goods sold Sales salaries expense Rent expense-Selling space Store supplies expense Advertising expense Office salaries expense Rent expense-Office space Office supplies expense Totals 3,663 15,800 92,945 32,798 11, 252 2,873 20,349 29, 925 2,873 958 $ 396,436 $ 396,436 Beginning merchandise inventory was $28,245. Supplementary records of merchandising activities for the year ended August 31 reveal the following itemized costs. Invoice cost of merchandise purchases Purchases discounts received Purchases returns and allowances Costs of transportation-in $ 102,900 2,161 4,939 3,900 Date Answer is complete but not entirely correct. General Journal Sales Income summary Debit No 1 Credit Aug 31 239,400 239,400 Aug 31 213,436 N Income summary Cost of goods sold Sales discounts Sales returns and allowances Sales salaries expense Rent expense-Selling space Store supplies expense Advertising expense Office salaries expense Rent expense-Office space Office supplies expense 92,945 3,663 15,800 32,798 11,252 2,873 20,349 29,925 2,873 958 Aug 31 400,810 Income summary Retained Earnings 400,810 4 Aug 31 8,000 Retained Earnings Dividends 8,000