Please help. I got 423,705 for debit and 424,705 for credit. i am not sure why I am $100 off.

26.25points

eBookReferences

Item 4

Aracel Engineering completed the following transactions in the month of June.

1. Jenna Aracel, the owner, invested $240,000 cash, office equipment with a value of $8,400, and $71,000 of drafting equipment to launch the company.
2. The company purchased land worth $49,000 for an office by paying $6,500 cash and signing a long-term note payable for $42,500.
3. The company purchased a portable building with $56,000 cash and moved it onto the land acquired in b.
4. The company paid $4,800 cash for the premium on an 18-month insurance policy.
5. The company completed and delivered a set of plans for a client and collected $7,100 cash.
6. The company purchased $27,000 of additional drafting equipment by paying $9,600 cash and signing a long-term note payable for $17,400.
7. The company completed $15,000 of engineering services for a client. This amount is to be received in 30 days.
8. The company purchased $1,450 of additional office equipment on credit.
9. The company completed engineering services for $22,000 on credit.
10. The company received a bill for rent of equipment that was used on a recently completed job. The $1,305 rent cost must be paid within 30 days.
11. The company collected $8,000 cash in partial payment from the client described in transaction g.
12. The company paid $1,800 cash for wages to a drafting assistant.
13. The company paid $1,450 cash to settle the account payable created in transaction h.
14. The company paid $1,090 cash for minor maintenance of its drafting equipment.
15. Jenna Aracel withdrew $10,620 cash from the company for personal use.
16. The company paid $2,100 cash for wages to a drafting assistant.
17. The company paid $3,500 cash for advertisements on the Web during June