Date Transaction Post. Ref. Debit Credit

Sample Debit account XXX

$($indent$)$ credit account XXX

$*$skip a line between transactions$*$

$1-$Dec Rent expense $$2,050\mathrm{.}00$

Cash $$2,050\mathrm{.}00$

$2-$Dec Acounts Payable$-$Jackson inc $$1,425\mathrm{.}00$

Cash $$1,425\mathrm{.}00$

$3-$Dec Cash $$780\mathrm{.}00$

Acounts Reciveable$-$Reynolds $$780\mathrm{.}00$

$4-$Dec Acounts Recieveable$-$Auto plus $$1,640\mathrm{.}00$

Revenue earned $$1,640\mathrm{.}00$

$5-$Dec Wage expense $$1,600\mathrm{.}00$

Cash $$1,600\mathrm{.}00$

$8-$Dec Utility expense $$1,300\mathrm{.}00$

Cash $$1,300\mathrm{.}00$

$9-$Dec Cash $$550\mathrm{.}00$

Revenue earned $$550\mathrm{.}00$

$10-$Dec Cash $$790\mathrm{.}00$

Accounts recieveable $-$Auto Plus $$790\mathrm{.}00$

$11-$Dec Drawings$-$Jack Fredrick $$3,100\mathrm{.}00$

cash $$3,100\mathrm{.}00$

$12-$Dec Wages expense $$1,770\mathrm{.}00$

Wages payable $$1,770\mathrm{.}00$

$15-$Dec Accounts recieveable$-$Reynolds co $$11,500\mathrm{.}00$

Revenue earned $$11,500\mathrm{.}00$

$16-$Dec Cash $$6,250\mathrm{.}00$

Accounts recievable$-$Reynolds $$6,250\mathrm{.}00$

$22-$Dec Wages payable $$1,770\mathrm{.}00$

Cash $$1,770\mathrm{.}00$

$23-$Dec Land $$57,000\mathrm{.}00$

Notes payable $$57,000\mathrm{.}00$

$1$ Depreciation expenses $$1,000\mathrm{.}00$

Accumulated Depreciation $$1,000\mathrm{.}00$

$2$ Insurance Expenses $$1,200\mathrm{.}00$

Prepaid Insurance $$1,200\mathrm{.}00$

$3$ Unearned Revenue $$1,500\mathrm{.}00$

Revenue Earned $$1,500\mathrm{.}00$

$4$ Supplies expense $$570\mathrm{.}00$

Supplies $$570\mathrm{.}00$

Fredricks's Consulting Services

Trial Balance

Month Ended Nov $30,20$XX

ACCOUNT NAME DEBIT CREDIT

$100$ Cash $42,600$

$110$ Accounts Receivable$-$Reynolds Co$.6,500$

$115$ Accounts Receivable$-$Auto Plus $1,400$

$120$ Supplies $900$

$130*$Prepaid Insurance $2,400$

$140*$Equipment $5,000$

$141$ Accumulated Depreciation $-$ Equipment $2,000$

$200$ Accounts Payable$-$Jackson Inc. $3,200$

$210$ Wages Payable $1,600$

$220*$Unearned Revenue $3,000$

$300$ Jack Fredrick, Capital $45,300$

$302$ Jack Fredrick, Drawing $40,100$

$310$ Retained Earnings $9,600$

$400$ Earned Revenue $104,000$

$500$ Wages Expense $35,200$

$501$ Utilities Expense $8,800$

$502$ Supplies Expense $1,600$

$503$ Rent Expense $24,200$

$504$ Depreciation Expense

$505$ Insurance Expense

TOTAL $168,700168,700$

Help I cannot figure out why the adjusted trail balance is not adding up$.$