with the ending balances from the post closing trial balance of dec 31, what would the requirments of part 3 look like? ive done this problem over and over again and i havent gotten anything to balance

heres a photo of the first part with the information regarding salaru expense and depreciation, theres no need to help with this part its just easier to take a picture than type it out

\begin{tabular}{|l|r|r|} \hline \multicolumn{3}{|c|}{ Robbins Consulting } \\ \hline \multicolumn{2}{|c|}{ Post-Closing Trial Balance } \\ \hline \multicolumn{2}{|c|}{ December 31, 2021 } \\ \hline & \multicolumn{1}{|c|}{ Debit } & \multicolumn{1}{|c|}{ Credit } \\ \hline Cash & 22,900 & \\ \hline Accounts Receivable & 2,300 & \\ \hline Supplies & 100 & \\ \hline Prepaid Insurance & 4,600 & \\ \hline Computer Equipment & 3,200 & \\ \hline Acumulated Depreciation, Computer Equipment & & 50 \\ \hline Furniture & 3,600 & \\ \hline Accumulated Depreciation, Furniture & & 60 \\ \hline Accounts Payable & & 3,700 \\ \hline Salary Payable & & 1,500 \\ \hline Unearned Service Revenue & & 2,000 \\ \hline Robbins, Capital & & 29,390 \\ \hline Totals & 36,700 & 36,700 \\ \hline \end{tabular} Part III Lacey Robbins decided to expand her business and begin selling accounting software, as well as providing consulting services. During January, Robbins Consulting completed these transactions: Jan 2 Completed a consulting engagement and received cash of $5,200. 2 Prepaid three months' office rent, $4,500. 7 Purchased soltware inventory on account, $4,200, plus freight in, $100. 15 Withdrew $2,500 for personal use. 18 Sold soffware on account, $2,100(cost$1,200), term n/30. 19 Consulted with a client for a fee of $700 on account. 20 Paid the secretary's salary for the month. 21 Paid on account, $3,000. 24 Paid utilities, $375. 28 Sold soltware for cash, $800 (cost $600 ). 31 Fecorded these adjusting entries: a) Accrued salary expense (1/3 of the month). b) Depreciation of computer and furniture. c) Expiration of prepaid rent. d) Expiration of prepaid insurance. e) Physical count of inventory, $2,300. f) Earned the remaining revenue from December 22. g) Robbins estimates that 3% of inventory sold will be returned. Required 1) Prepare journal entries for the above transactions and post these entries to the ledger. 2) Prepare adjusting entries on January 31 and post to the ledger. 3) Prepare an adjusted trial balance, a multi-step income statement, a statement of owner's equity, and a classified balance sheet as of / on January 31, 2022. 4) Prepare closing entries at January 31,2022 and post to the ledger. 5) Prepare a post-closing trial balance on January 31,2022 . 6) Write a letter to the CEO explaining the financial position of the company. Part I Lacey Robbins completed the following transactions during December: Dec 2 Invested $30,000 to start a consulting practice titled Robbins Consulting. 2 Paid $4,800 for a 2-year insurance policy. 3 Paid cash for a computer, $3,200. It is expected to remain in service for five years, and have a $200 salvage value at the end of its useful life. 4 Purchased office furniture on account, $3,600. The furniture should last for five years. 5 Purchased supplies on account, $400. 9 Performed consulting service for a client on account, $2,400. 12 Paid utility expense, $200. 18 Performed service for a client and received cash of $700. 22 Received $3,000 in advance for client service to be performed evenly over the next 30 days. 22 Hired a secretary to be paid $4,500 on the 20th day of each month. The secretary begins work immediately. 26 Paid $300 on account. 28 Collected $700 on account. 30 The owner withdrew $1,750 for personal use. 31 Paid monthly office rent, $1,250