Can somebody help me understand what i did wrong with my trial balance?

My work is below:

My journal entries:

My T accounts:

*Please ignore if it says adj on it because that is me adjusting it for later on.

$ 90,407.00 $7,836.00 Cash Accounts Receivable Allowance for bad debts Allowance for Sales Returns Inventory Equipment Prepaid Insurance Accumulated Depreciation Office Supplies Investment in Tulips Accounts Payable Bonds payable Premium on Bond Refund Liability Discount on Sale Note Receivable Income Tax payable Interest Payable Common Stock Treasury Stock Retained Earnings Paid In capital Dividend:s Sales Revenue Sales Returns Cost Of Goods Sold Sales Discount Forfeited Interest Revenue Interest receivable Interest Expense Salaries expense Repair and Maintance Rent Expense Bad debt expense AOCI Income tax expense Estimated Returns Loss on sale Balance Difference $200.00 $1,306.00 $ 20,410.00 $ 12,050.00 $ 2,000.00 $1,050.00 $ 1,400.00 $ 44,000.00 $5,100.00 $ 100,000.00 $8,752.00 $151.00 S 54,100.00 $ 30,200.00 $ 4,000.00 $ 48,700.00 $ 1,000.00 $6,000.00 $ 61,446.00 294.00 $ 36,670.00 $118.00 $6,900.00 $ 2,000.00 $6,000.00 400.00 S945.00 $100.00 S 241,412.00 312,123.00 $ (70,711.00) $ 90,407.00 $7,836.00 Cash Accounts Receivable Allowance for bad debts Allowance for Sales Returns Inventory Equipment Prepaid Insurance Accumulated Depreciation Office Supplies Investment in Tulips Accounts Payable Bonds payable Premium on Bond Refund Liability Discount on Sale Note Receivable Income Tax payable Interest Payable Common Stock Treasury Stock Retained Earnings Paid In capital Dividend:s Sales Revenue Sales Returns Cost Of Goods Sold Sales Discount Forfeited Interest Revenue Interest receivable Interest Expense Salaries expense Repair and Maintance Rent Expense Bad debt expense AOCI Income tax expense Estimated Returns Loss on sale Balance Difference $200.00 $1,306.00 $ 20,410.00 $ 12,050.00 $ 2,000.00 $1,050.00 $ 1,400.00 $ 44,000.00 $5,100.00 $ 100,000.00 $8,752.00 $151.00 S 54,100.00 $ 30,200.00 $ 4,000.00 $ 48,700.00 $ 1,000.00 $6,000.00 $ 61,446.00 294.00 $ 36,670.00 $118.00 $6,900.00 $ 2,000.00 $6,000.00 400.00 S945.00 $100.00 S 241,412.00 312,123.00 $ (70,711.00)