I'm having a difficult time with my accounting workbook. I post the adjusting entries, but my balance sheet never equalizes. Can someone point me where i'm going wrong?

	1. A supplier shipped $3,000 of ingredients on 12/29/17. Peyton receives an invoice for the goods, as well as a bill for freight for $175, all dated 12/29/17. Goods were shipped FOB suppliers warehouse.
	2. At 12/31/17, Peyton has $200 worth of merchandise on consignment at Brunos House of Bacon.
	3. On 12/23/17, Peyton received a $1,000 deposit from Pet Globe for product to be shipped by Peyton in the second week of January.
	4. On 12/03/2017, a mixer with cost of $2,000, accumulated depreciation $1,200, was destroyed by a forklift. As of 12/23/17, insurance company has agreed to pay $700 in January, 2018, for accidental destruction.
	5. Note about later borrowing financials will show loan from parents repaid and use of bank financing.

PEYTON APPROVED
TRIAL BALANCE
As of December 31, 2017
		Unadjusted trial balance					Adjusting entries					Adjusted trial balance
		Dr		Cr		ref	Dr		Cr	ref		Dr		Cr
Cash		67,520.04					1,000.00					68,520.04
Accounts Receivable		68,519.91										68,519.91
Other Receivable - Insurance							700.00					700.00
Baking Supplies		15,506.70					3,000.00					18,506.70
Merchandise Inventory		1,238.07							200.00			1,038.07
Consignment Inventory							200.00					200.00
Prepaid Rent		2,114.55										2,114.55
Prepaid Insurance		2,114.55										2,114.55
Misc. Supplies		170.49										170.49
Baking Equipment		14,000.00							2,000.00			12,000.00
Accumulated Depreciation				1,606.44			1,200.00							406.44
Customer Deposit									1,000.00					1,000.00
Accounts Payable				20,262.11					3,175.00					23,437.11
Wages Payable				3,383.28										3,383.28
Interest Payable				211.46										211.46
Notes Payable				5,000.00										5,000.00
Common Stock				20,000.00										20,000.00
Beginning Retained earnings				50,144.84										50,144.84
Dividends		105,000.00										105,000.00
Bakery Sales				327,322.55										327,322.55
Merchandise Sales				1,205.64										1,205.64
Cost of Goods Sold - Baked		105,834.29										105,834.29
Cost of Goods Sold - Merchandise		859.77										859.77
Rent Expense		24,549.19										24,549.19
Wages Expense		10,670.72										10,670.72
Misc. Supplies Expense		3,000.46					175.00					3,175.46
Business License Expense		2,045.77										2,045.77
Misc. Expense		1,363.84										1,363.84
Depreciation Expense		677.86										677.86
Insurance Expense		1,091.08										1,091.08
Advertising Expense		1,549.74										1,549.74
Interest Expense		818.31										818.31
Telephone Expense		490.98										490.98
Gain/Loss on disposal of equipment							100.00					100.00
		429,136.32		429,136.32			6,375.00		6,375.00			432,111.32		432,111.32

Peyton Approved
Balance Sheet
As of December 31, 2017
Assets					Liabilities and Owners' Equity
	Current Assets:					Current Liabilities:
	Cash	68,520.04				Accounts Payable	23,437.11
	Accounts Receivable	68,519.91				Wages Payable	3,383.28
	Baking Supplies	18,506.70				Interest Payable	211.46
	Merchandise Inventory	1,038.07				Customer Deposit	1000
	Prepaid Rent	2,114.55
	Prepaid Insurance	2,114.55
	Misc. Supplies	170.49
	Other Recievables - Insurance	700.00
	Cosignment Inventory	200.00
	Total Current Assets		161,884.31			Total Current Liabilities		28,031.85
						Long Term Liabilities:
	Long Term/Fixed Assets:					Notes Payable	5,000.00
	Baking Equipment	12,000.00				Total Long Term Liabilities:		5,000.00
	Accumulated Depreciation	-406.44
	Net Fixed assets		11,593.56			Total Liabilities:		33,031.85
						Common Stock	20,000.00
						Retained Earnings	120,721.02
						Total Equity		140,721.02
	Total Assets:		173,477.87			Total Liabilities & Equity		173,752.87