My numbers are not adding up correctly. What am I doing wrong?

Clipboard Font Alignment Number Styles $3 X A B C D E F G K L M N O R Trial Balance At December 31, 2019 Account Unadjusted TB Adjustments Adjusted TB 3 Debit Credit Adj. # Debit Credit Debit 4 Adj. # Cash in bank 74,000 Credit 5 Accounts receivable 760,000 6 Parts inventory 210,000 7 Corp. income tax receivable 8 Land 10,000,000 9 Building 7,900,000 10 Accumulated dep'n - bidg. 1,580,000 11 Trade accounts payable 140,000 12 Interest payable 13 Estimated current liabilities 14 15 Estimated warranty liability 136,000 16 Salaries payable 17 Employee inc. taxes pay. 18 FICA Soc. Sec. pay. 19 + 20 FICA Medicare payable 21 Required Adjusting Entries Gen. Jnl. Trial Bal. FC. stets Copyright Accessibility: Investigate Type here to search O X W TOKEN Using Internet Explorer BABIES US O .registry ifa . an cong CHTIX desk-topple again Page 1of 3 teck topode 2. ad Bust ( 43, 4) Recess Spring kid 2020 ROU BL * * WORK SHIFT ..$3 X V A B C D E F G H K 19 L M N O P 20 FICA Medicare payable 21 22 Co. health insurance payable 400 23 800 24 Corp. income tax payable 400 0 25 Sales tax payable 1,000 400 26 Note payable 1,400 40,000 40,000 27 Unearned rent revenue 40,000 40,000 28 Mortgage payable 1,632,000 32,640 1,599,360 29 Common stock, $1 per sh. 9,000,000 9,000,000 30 Retained earnings 2,963,800 2,963,800 31 Rent revenue 520,000 40,000 480,000 32 Sales, net 13,600,000 13,600,000 33 Cost of goods sold 8,704,000 8,704,000 34 Bad debts expense 3,000 3,000 35 Co. health ins. expense 18,400 400 18,800 36 Delivery expense 300,000 + 300,000 37 Dep'n. expense - building 1,000 1,000 38 FICA Soc. Sec. exp. 8,400 400 18,800 Required Adjusting Entries Gen. Jnl. Trial Bal. Fcl. Stmts. Copyright + Accessibility: Investigate Type here to search O e e 199 9 X W TOKEN using internet Explo BABIES MUS .registr mfa. aa . com Citrix - desktoppole lesk topcole 2 . a Best ( 83, 4)70 Clipboard N Font Formatting * Table Styles ~ Alignment Number Styles Cells $3 X V A B C D E F G 37 Dep'n. expense - building H I K L M 1,000 N O P Q R 38 FICA Soc. Sec. exp. 18,400 1,000 400 39 FICA Medicare exp. 9,200 18,800 200 40 Interest and bank charges 50,000 9,400 300 41 Interest on long-term debt 50,300 163,200 32,640 42 Lawsuit damages expense 130,560 O 0 43 Office supplies expense 99,000 99,000 44 Professional fees 40,000 90,000 130,000 45 Salaries expense 460,000 10,000 470,000 46 Warranty expense 1,000 271,000 272,000 47 Corp. income tax exp. 489,600 O 102,286 387,314 48 29,436,800 29,436,800 444,940 216,126 10,594,174 27,725,360 49 50 51 52 53 + 54 55 Required Adjusting Entries Gen. Jnl. Trial Bal. Fcl. Stmts. Copyright + Accessibility: Investigate Type here to search O e m e 95- 9 x w TOKEN Using Internet Explore BABIES HUS O "oregistry. mfa . an . cong hade CHTix - desk toppoking