Need help with Comprehensive Problem 2: Special Journals Bases, part 1.

I can't figure out where exactly I went wrong in the problem, but my debits aren't equaling my credits, and I've tried searching for my mistake but just can't find it.

I'm supposed to do the required 1-9 for special journals.

TJ's also had the following subsidiary ledger balances as of December 16: Accounts Receivable Ledger Accounts Payable Ledger Customer Balance Vendor Evans Essentials 34 Harry Ave. East Hartford, CT 05234 Nathen Co. 1009 Drake Rd. Farmington, CT 06082 Owen Enterprises 43 Lucky Lane Bristol, CT 06007 West Wholesalers 888 Anders Street Newington, CT 06789 Balance Martha Boyle 12 Jude Lane Hartford, CT 06117 Anne Clark 52 Juniper Road Hartford, CT 06118 $3,796 $3,600 2,100 John Dempsey 700 Hobbes Dr Avon, CT 06108 Kim Fields 5200 Hamilton Ave. Hartford, CT 06117 1,560 Lucy Greene 236 Bally Lane Simsbury, CT 06123 2,800 (co REQUIRED-SPECIAL JOURNALS For those not using working papers: a1. nd If you are not using the working papers: Open a general ledger, an accounts receivable ledger, and an accounts payable ledger as of December 16. Enter the following December 16 balances in the general ledger accounts and place a check mark in the Posting Reference column. Cash Accounts Receivable Accounts Payable Sales Tax Payable Sales Purchases Purchases Discounts an a. nter nts, lumn. $ 11,500 7,823 6,850 933 116,000 60,500 575 Enter the December 16 balances in the rest of the general ledger accounts, as indicated in the trial balance, and place a check mark in the Posting Reference column. b. Enter the December 16 balances in the accounts receivable and accounts payable ledgers, as indicated in the subsidiary ledger account listings, and place a check mark in the Posting Reference column c. d. Insert Dec. 1-15, Cumulative Amount, and the following amounts in the special journal columns Sales Journal: Accounts Receivable Dr., 4,263; Sales Cr, 4,060; Sales Tax Payable Cr, 203. Cash Receipts Journal: Accounts Receivable Cr., 1,830; Sales Cr., 4,840; Sales Tax Pay. Cr., 242; Cash Dr., 6,912. Purchases Journal: Purchases Dr./Accts. Pay Cr, 3,900. Cash Payments Journal: General Dr., 1,680; Accounts Payable Dr., 7,150; Purchases Discounts Cr., 123; Cash Cr. 8 707 HENSIVE PROBLEM 2: Accounting Cycle with Subsidiary Ledgers, Part 2 619 For working paper users and nonusers: 2. Enter transactions for the second half of December in the proper journals. If you are using the working papers, the cumulative amount of entries in the spe- cial journals for December 1-15 has been entered in these journals for you. Post immediately to the accounts receivable and accounts payable ledgers. Post from the journals to the general ledger. Post the journals in the following order: general, sales, purchases, cash receipts, and cash payments. Prepare schedules of accounts receivable and accounts payable. 3. 4. S. Prepare a year-end work sheet, an income state- ment, a statement of owner's equity, and a balance sheet. The mortgage payable includes $600 that is due within one year t, 6. 7. Journalize and post adjusting entries. Journalize and post closing entries. (Hint: Close all expense and revenue account balances listed in the Income Statement columns of the work sheet. Then, close Income Summary and Tom Jones, Drawing to n, o Torm Jones, Capital.) Prepare a post-closing trial bala Journalize and post reversing entries for the adjust- ments where appropriate, as of January 1, 20-2. 8. 9. m 2: Accounting Cycle rs, Part 2 anuary 20-2, TJ's Specialty Shop engaged in the following TJ's also had the following subsidiary ledger balances as of December 16: Accounts Receivable Ledger Accounts Payable Ledger Customer Balance Vendor Evans Essentials 34 Harry Ave. East Hartford, CT 05234 Nathen Co. 1009 Drake Rd. Farmington, CT 06082 Owen Enterprises 43 Lucky Lane Bristol, CT 06007 West Wholesalers 888 Anders Street Newington, CT 06789 Balance Martha Boyle 12 Jude Lane Hartford, CT 06117 Anne Clark 52 Juniper Road Hartford, CT 06118 $3,796 $3,600 2,100 John Dempsey 700 Hobbes Dr Avon, CT 06108 Kim Fields 5200 Hamilton Ave. Hartford, CT 06117 1,560 Lucy Greene 236 Bally Lane Simsbury, CT 06123 2,800 (co REQUIRED-SPECIAL JOURNALS For those not using working papers: a1. nd If you are not using the working papers: Open a general ledger, an accounts receivable ledger, and an accounts payable ledger as of December 16. Enter the following December 16 balances in the general ledger accounts and place a check mark in the Posting Reference column. Cash Accounts Receivable Accounts Payable Sales Tax Payable Sales Purchases Purchases Discounts an a. nter nts, lumn. $ 11,500 7,823 6,850 933 116,000 60,500 575 Enter the December 16 balances in the rest of the general ledger accounts, as indicated in the trial balance, and place a check mark in the Posting Reference column. b. Enter the December 16 balances in the accounts receivable and accounts payable ledgers, as indicated in the subsidiary ledger account listings, and place a check mark in the Posting Reference column c. d. Insert Dec. 1-15, Cumulative Amount, and the following amounts in the special journal columns Sales Journal: Accounts Receivable Dr., 4,263; Sales Cr, 4,060; Sales Tax Payable Cr, 203. Cash Receipts Journal: Accounts Receivable Cr., 1,830; Sales Cr., 4,840; Sales Tax Pay. Cr., 242; Cash Dr., 6,912. Purchases Journal: Purchases Dr./Accts. Pay Cr, 3,900. Cash Payments Journal: General Dr., 1,680; Accounts Payable Dr., 7,150; Purchases Discounts Cr., 123; Cash Cr. 8 707 HENSIVE PROBLEM 2: Accounting Cycle with Subsidiary Ledgers, Part 2 619 For working paper users and nonusers: 2. Enter transactions for the second half of December in the proper journals. If you are using the working papers, the cumulative amount of entries in the spe- cial journals for December 1-15 has been entered in these journals for you. Post immediately to the accounts receivable and accounts payable ledgers. Post from the journals to the general ledger. Post the journals in the following order: general, sales, purchases, cash receipts, and cash payments. Prepare schedules of accounts receivable and accounts payable. 3. 4. S. Prepare a year-end work sheet, an income state- ment, a statement of owner's equity, and a balance sheet. The mortgage payable includes $600 that is due within one year t, 6. 7. Journalize and post adjusting entries. Journalize and post closing entries. (Hint: Close all expense and revenue account balances listed in the Income Statement columns of the work sheet. Then, close Income Summary and Tom Jones, Drawing to n, o Torm Jones, Capital.) Prepare a post-closing trial bala Journalize and post reversing entries for the adjust- ments where appropriate, as of January 1, 20-2. 8. 9. m 2: Accounting Cycle rs, Part 2 anuary 20-2, TJ's Specialty Shop engaged in the following