I am having trouble figuring out what Is wrong with my trial balances credit side. If any help can come thank you. the adjustments stated are. Dental supplies on hand at the end of the month amount to $350. Make adjusting entry for the insurance premiums expired. Accrued $840 for salary earned that will be paid in September. Ignore depreciation for this month. No Do you need an adjustment for Rent Expense (4 months)? for insurance, the policy is 1 year. It only decreased 1-month.

J.A tist Inc journal 1/3/2021 date account name debit credit 1/2/2021 cash 30000 equipment 13200 common stock 43200 2000 1/3/2021 prepaid rent cash 2000 1000 1/4/2021 supplies cash 1000 3600 1/4/2021 prepaid insurance cash 3600 14600 1/6/2021 cash service revenue 14600 1/9/2021 salary expense cash 1200 1200 300 ######## supplies accounts payable 300 13000 equipment cash notes payable 3000 10000 240 ######## phone expense acounts payable 240 6000 ###### acounts receivable service revenue 6000 150 ### electric expense accounts payable 150 300 accounts payable cash 300 4500 cash service revenue 4500 450 ######## advertising expense cash 450 75 water expense accounts paybale 75 450 advertising expense cash 450 2500 cash accounts recivable 2500 3500 ######## dividend cash 3500 390 ######## accounts payable cash 390 2000 ##### accounts receivable service revenue 2000 1500 cash accounts receivable 1500 J.A Dentist Inc General ledger ######## cash 2-Jan 30000 3-Jan 6-Jan 146001 4-Jan 20-Jan 4500 4-Jan 25-Jan 2500 9-Jan 31-Jan 1500 11-Jan 18-Jan 23-Jan 24-Jan 101 2000 1000 3600 1200 3000 300 450 450 53100 3500 27-Jan 30-lan 390 20-Jan 25-Jan 31-Jan 4500 2500 1500 4-Jan 9-Jan 11-Jan 18-Jan 23-Jan 24-Jan 27-Jan 30-Jan 3600 1200 3000 300 450 450 3500 390 balance 37210 18-Jan 30-Jan accounts payable 300 10-Jan 390 13-Jan 16-Jan 23-Jan 201 300 240 150 75 balance 75 13-Jan 30-Jan accounts receivable 6000 25-Jan 2000 31-Jan 103 2500 1500 balance 4000 common stock 307 2-Jan 43200 balance 43200 167 equipment 2-Jan 13200 11-Jan 13000 balance 26200 service revenue 403 403 14600 service revenue 6-Jan 13-Jan 20-Jan 30-Jan 6000 4500 2000 balance 27100 127 prepaid rent 2000 3-Jan balanace 2000 128 prepaid insurance 4-Jan 3600 balance 3600 126 supplies 4-Jan 1000 10-Jan 300 balance 1300 603 electric expense 150 16-Jan balance 150 605 water expense 23-Jan 75 balance 75 607 phone expense 13-Jan 240 13-Jan 240 balance 240 609 saleries expense 1200 9-Jan balance 1200 advertising expense 23-Jan 24-Jan 450 450 900 balance 228 dividends 27-Jan 3500 balance 3500 2101 notes payable 11-Jan 10000 balance j.a dentist inc ######## unadjusted tb adjustments adjusted trial balance debit debit credit 37210 2000 1300 3600 4000 26200 credit debit credit 37210 500 1500 950 350 300 3300 4000 26200 accounts: cash prepaid rent supplies prepaid insurance accounts receivable equipment accounts payable notes payable common stock dividends service revenue saleries expense phone expense 75 75 10000 10000 43200 43200 3500 3500 27100 27100 840 2040 1200 240 240 phone expense electricity expense water expense advertising expense 240 150 75 240 150 75 900 900 total 80375 80375 79465 80375 $27,100 J.A. Dentist inc Income statement ######## service revenue operation expense: saleries expense 2040 phone expense 240 electricity expense 150 water expense 75 advertising expense 900 total expenses -3405 net income 23695 J.A. dentist inc retained earnings ######## beginning bal add:net income 23695 0 J.A. dentist inc retained earnings 0 beginning bal add:net income less:dividends 23695 -3500 ending earnings 20195 J.A. Dentist inc Balance Sheet 37210 Assets current Assets: cash prepaid rent supplies prepaid insurance accounts receivable total current assets: 1500 350 3300 4000 46360 Fixed Assets: Equipment 26200 total assets 72560 liabilites & stock- holder's equity current liabilites: accounts payable 75 long-term liabilites: notes payable 10000 total liabilites: 10075 Stockholder equity: common stock retained earnings 43200 20195 total stockholder equity: 63395