so im stuck in figuring out where i went wrong for my numbers not to balance. i just need an idea as to where to look first so i can figure it out

(sorry for all of the photos, i like to be thorough)

On July 1, 2021, Tony and Suzie organize their new company as a corporation. Great Adventures Inc. The articles of incorporation state that the corporation will sell 37.000 shares of common stock for $1 each. Each share of stock represents a unit of ownership. Tony and Suzle will act as co-presidents of the company. The following transactions occur from July 1 through December 31 Vol. 1 Sell $18,500 of common stock to Surin Jul. 1 Sell $18.500 of common stock to Tony. Jul. 1 Purchase a one-year insurance policy for $4,200 ($350 per month) to cover injuries to participants during outdoor clinics Jul. 2 Pay legal fees of $1,700 associated with incorporation Jul 4 Purchase office supplies of $1,500 on account Jul 7 Pay for advertising of $200 to a local newspaper for an upcoming mountain bikin clinic to be held on July 15. Attendees will be charged 560 on the day of the clinic. Jul Purchase 10 mountain bikes, paying $11,700 cash. Jul 15 on the day of the clinic, Great Adventures receives cash of $3,000 from 50 bikers. Tony conducts the mountain biking clinic Jul 22 Because of the success of the first mountain biking clinic, Tony holds another countain biking clinic and the company receives $3,450. Jul 24 Pay $710 to a local radio station for advertising to appear inediately. A kayaking clinic will be held on August 10, and attendees can pay $150 in advance or $200 on the day of the clinic Jul 30 Great Adventures receives cash of $10,500 in advance from 70 kayakers for the upcoming kayak clinic Aug 1 Great Adventures obtains a $35,000 low interest loan for the company from the city council, which has recently passed an initiative encouraging business development related to outdoor activities. The loan is due in three years, and 6% annual interest is due each year on July 31 Aug 4 The company purchases 14 kayaks, paying $13,200 cash. Aug. 10 Twenty odditional kayakers pay $4.000 ($200 each). In addition to the $10,500 that was paid in advance on Ouly 30, on the day of the clinic. Tony conducts the first kayak clinic Aut 17 Tony conducts a second kayak clinic, and the company receives $12,300 cash Aug 24 office supplies of $1,500 purchased on July 4 are paid in full Sep. 1 to provide better storage of mountain bikes and kayaks when not in use, the company rents a storage shed for one year, paying $2,600 ($220 per month) in advance Sep. 21 Tony conducts a rock climbing clinic. The company receives $14,200 cash Oct. 17 Tony conducts an orienteering clinic. Participants practice how to understand a topographical map, read an altimeter, use compass, and orient through heavily wooded areas. The company receives $18,600 cash Dec 1 Tony decides to hold the company's first adventure race on December 15. Four person teams will race from checkpoint to checkpoint using a combination of wountain biking, kayaking, orienteering, trail running and rock climbing skills. The first team in each category to complete all checkpoints in order wins the entry fee for each teun is 5510. Dec 5 To help organize and promote the race, Tony hires his collece roomate, Victor Victor will be paid 360 in salary for each team that competes in the race. His salary will be paid after the race Dec. The company pays $1,000 to purchase a permit from a state park where the race will be held. The amount is recorded as a miscellaneous expense Dec 1 Tony decides to hold the company's first adventure race on December 15. Four person teams will race from checkpoint to checkpoint using a combination of mountain biking, kayaking, orienteering, trail running, and rock-climbing skills. The first team in each category to complete all checkpoints in order wins the entry fee for each team is $510. Dec. 5 To help organize and promote the race, Tony hires his college roommate, Victor. Victor will be paid $60 in salary for each tean that competes in the race. His salary will be paid after the race. Dec. 8 The company pays $1,000 to purchase a pornit from a state park where the race will be held. The amount is recorded as a miscellaneous expense. Dec. 12. The company purchases racing supplies for $2,500 on account due in 30 days. Supplies include trophies for the top-finishing teams in each category, promotional shirts, snack foods and drinks for participants, and field markers to prepare the racecourse Dec. 15 The company receives $20,400 cash from a total of forty teams, and the race held Dec. 16 The company pays Victor's salary of $2,400 Dec. 31 The company pays a dividend of 53,300 (31,650 to Tony and $1,650 to Suri) Dec.31 Using his personal, noney, Tony purchases diamond ring for $4,500. Tony surprises Sure by proposing that they cat married. Sutie accepts and they get married! The following information relates to year end adjusting entries as of December 31, 2021 a. Depreciation of the mountain bikes purchased on July 8 and kayaks purchased on August 1 totals $4.980. b. Six months of the one year insurance policy purchased on July 1 has expired. c. Four months of the one-year rental agreement purchased on September 1 has expired. d. Of the $1500 of office supplies purchased on July 4, $390 remains, e Interest expense on the $38,000 loan obtained from the city council on August 1 should be recorded t. Of the $2.500 of racing supplies purchased on December 12. $210 remains g. Suzie calculates that the company owes $13,500 in income taxes No General Journal Credit Debit Date Jul 01, 2021 18,500 Cash Common Stock 18,500 2 Jul 01, 2021 18,500 Cash Common Stock 18,500 3 Jul 01, 2021 4.200 Prepaid Insurance Cash 4,200 4 1,700 Jul 02, 2021 Legal Fees Expense Cash 1,700 5 Jul 04, 2021 1,500 Supplies (Office) Accounts Payable 1,500 6 280 Jul 07 2021 Advertising Expenso 280 7 11,700 Jul 08, 2021 Equipment (Bikes) Cash 11.700 8 Jul 15, 2021 3,000 Cash Service Revenue (Clinic) 3.000 9 Jul 22, 2021 3,450 Cash Service Revenue (Clinic) 3.450 10 Jul 24, 2021 710 Advertising Expense Cash 710 11 Jul 30, 2021 10.500 Cash Service Revenue (Clinic) 10,500 12 Aug 01, 2021 38,000 Cash Accounts Payable 38,000 13 Aug 04, 2021 Equipment (Kayaks) Cash 13,200 13 200 14 Aug 10, 2021 Deferred Revenue 10,500 4,000 Cash Service Revenue (Clinic) 14,500 15 Aug 17, 2021 12,300 Cash Service Revenue (Clinic) 12,300 16 Aug 24, 2021 1,500 Accounts Payable Cash 1,500 17 2,640 Sep 01, 2021 Prepaid Rent Cash 2.640 18 Sep 21, 2021 14,200 Cash Service Revenue (Clinic) 14,200 19 Oct 17, 2021 18,600 Cash Service Revenue (Clinic) 18,600 20 Dec 01, 2021 No Journal Entry Required 21 Dec 05, 2021 No Journal Entry Required 22 Dec 08, 2021 1,000 Miscellaneous Expense Cash 1,000 2,500 23 Dec 12, 2021 Supplies (Racing) Accounts Payable 2,500 24 Dec 15, 2021 20,400 Cash Service Revenue (Racing) 20.400 2.400 25 Dec 16, 2021 Salaries Expense Cash 2.400 3,300 26 Dec 31, 2021 Dividends Cash 3,300 27 Dec 31, 2021 No Journal Entry Required 28 Dec 31, 2021 Depreciation Expense Accumulated Depreciation 4.980 4.980 29 Dec 31, 2021 Insurance Expense Prepaid Insurance 2.100 2.100 30 Dec 31, 2021 Rent Expense Prepaid Rent 1.760 1,760 3 31 Dec 31, 2021 Supplies Expense (Office) Supplies (Office) 1,110 1.110 32 Dec 31, 2021 950 Interest Expense Interest Payable 950 33 Dec 31, 2021 Supplies Expense (Racing) Supplies (Racing) 2,290 2.290 34 Dec 31, 2021 Income Tax Expense Income Taxes Payable 13,500 13,500 35 Dec 31, 2021 Service Revenue (Clinic) Service Revenue (Racing) Retained Earnings 66050 20.400 86.450 36 Dec 31, 2021 Retained Earnings Advertising Expense 33,550 280 Income Taxes Payable 13,500 35 Dec 31, 2021 Service Revenue (Clinic) Service Revenue (Racing) Retained Earnings 66,050 20,400 86,450 36 Dec 31, 2021 33,550 Retained Earnings Advertising Expense Legal Fees Expense Miscellaneous Expense Salaries Expense Depreciation Expense Insurance Expense Rent Expense Supplies (Office) Supplies (Racing) Interest Expense Income Tax Expense 280 1,700 1,000 2,400 4.980 2,100 2,640 1,500 2,500 950 13,500 37 Dec 31, 2021 Retained Earnings Dividends 3,300 3,300 General Ledger Account Cash Supplies (Office) Debit Credit Debit Credit Balance 18,500 18,500 No. Date Jul 01, 2018 5 Jul 04, 2021 31 Dec 31, 2021 36 Dec 31, 2021 1,500 1 110 1,500 0 1,500 390 (1.110) 4,200 1,700 11,700 3,000 3,450 222222222 710 No Date Jul 01, 2018 1 Jul 01, 2021 2 Jul 01, 2021 3 Jul 01, 2021 4 Jul 02, 2021 7 Jul 08. 2021 8 Jul 15, 2021 9 Jul 22, 2021 10 Jul 24, 2021 11 Jul 30, 2021 12 Aug 01 2021 13 Aug 04, 2021 14 Aug 10, 2021 15 Aug 17,2021 16 Aug 24, 2021 17 Sep 01, 2021 18 Sep 21, 2021 19 Oct 17, 2021 22 Dec 08, 2021 24 Dec 15, 2021 25 Dec 16, 2021 20 Dec 31, 2021 10,500 38,000 Balance 0 18,500 37.000 32.800 31, 100 19.400 22.400 25,850 25.140 35,640 73,640 60.440 64 440 76,740 75,240 72 600 86 800 105.400 104,400 124 800 122.400 119.100 13200 4.000 12 300 1,500 2.640 14200 18,000 1,000 20.400 2.400 3,300 Dan Supplies (Racing) Debit Credit No. Date Prepaid Rent Debit No. Date Credit Balance 2500 Balance 0 2.500 210 (2,290) 23 Dec 12, 2021 33 Dec 31, 2021 36 Dec 31, 2021 17 Sep 01, 2021 30 Dec 31, 2021 2,640 0 2.640 880 2290 2.500 1,760 Prepaid Insurance No Date Debit Credit Balance Equipment (Bikes) Debit Credit Balance 0 No. Date Jul 01, 2018 7 Jul 08, 2021 3 Jul 01, 2021 29 Dec 31, 2021 0 4,200 4,200 2100 11,700 11,700 2.100 Equipment (Kayaks) Debit Credit Accumulated Depreciation No. Date Balance No. Date Debit Credit . 0 13 Aug 04, 2021 13,200 13,200 28 Dec 31, 2021 Balance 0 4,980 4.980 Accounts Payable No Date Debit Credit Interest Payable Debit Credit Balance No. Date Balance 0 1,500 38.000 32 Dec 31, 2021 950 5 Jul 04, 2021 12 Aug 01, 2021 16 Aug 24, 2021 23 Dec 12. 2021 950 1500 1,500 39,500 38 000 40,500 2.500 Soved 23 Dec 12 2021 2.500 10.500 Income Taxes Payable Deferred Revenue No. Date Debit Credit No Date Debit Credit Balance Balance 0 13 500 34 Dec 31, 2021 13,500 0 14 Aug 10, 2021 10.500 (10,500) Common Stock No. Date Debit Credit Balance Retained Earnings Debit Credit No. Date 04 1 Jul 01, 2021 2 Jul 01, 2021 18.500 18.500 18,500 86.450 Balance 0 86 450 52,900 49,600 35 Dec 31, 2021 36 Dec 31, 2021 37 Dec 31, 2021 37.000 33,550 3,300 Dividends No. Date Debit Credit 26 Dec 31, 2021 37 Dec 31, 2021 3,300 3,300 0 Service Revenue (Clinic) Balance No. Date Debit Credit 0 3,300 Jul 15, 2021 3,000 9 Jul 22, 2021 3,450 11 Jul 30, 2021 10,500 14 Aug 10, 2021 14,500 15 Aug 17, 2021 12,300 18 Sep 21 2021 14200 19 Oct 17, 2021 18,600 35 Dec 31, 2021 66,050 2 Balance 0 3,000 6,450 16.950 31.450 43,750 57,950 76,550 10.500 Service Revenue (Racing) No Date Debit Credit Balance Advertising Expense Debit Credit No Date Balance Hovertising Expense No. Date Debit Credit No. Date Debit Credit Balance Balance 0 20 400 0 0 24 Dec 15, 2021 35 Dec 31, 2021 20,400 20,400 6 Jul 07, 2021 10 Jul 24, 2021 36 Dec 31, 2021 280 710 280 990 710 280 Depreciation Expense Debit Credit Supplies Expense (Office) No. Date No. Date Debit Credit Balance 0 28 Dec 31, 2021 36 Dec 31, 2021 4.980 Balance 0 4.980 0 31 Dec 31, 2021 1,110 1.110 4,980 Supplies Expense (Racing) Debit Credit Salaries Expense No. Date No. Date Debit Credit Balance 0 2290 33 Dec 31, 2021 2.290 Balance 0 2.400 0 25 Dec 16, 2021 36 Dec 31, 2021 2,400 2.400 Interest Expense Debit Credit Rent Expense No. Date No. Date Debit Credit Balance Balance 0 950 0 0 32 Dec 31, 2021 36 Dec 31, 2021 950 30 Dec 31, 2021 36 Dec 31, 2021 1,760 950 2,640 1,760 (880) Income Tax Expense Nahid Carti Legal Fees Expense NA nate Rolanre NA nata Nahit Carlit Ralana Supplies Expense (Racing) Salaries Expense No. Date Debit Credit Balance No. Date Debit Credit Balance 0 33 Dec 31, 2021 2,290 0 2,290 25 Dec 16, 2021 36 Dec 31, 2021 2400 2,400 0 2.400 Interest Expense Debit Credit No. Date Rent Expense Debit No. Date Credit Balance Balance 0 950 0 32 Dec 31, 2021 36 Dec 31, 2021 0 a 950 30 Dec 31, 2021 36 Dec 31, 2021 1760 950 2,640 1,760 (880) Income Tax Expense Debit Credit No. Date Balance Legal Fees Expense Debit Credit No Date 34 Dec 31, 2021 36 Dec 31, 2021 13 500 0 13,500 4 Jul 02, 2021 0 36 Dec 31, 2021 Balance 0 1.700 0 1,700 13,500 1.700 Insurance Expense Debit Credit No. Date Miscellaneous Expense Debit Credit No. Date Balance 29 Dec 31, 2021 36 Dec 31, 2021 2.100 Balance 0 2,100 0 22 Dec 08, 2021 36 Dec 31, 2021 1,000 2.100 0 1.000 0 1,000 Account Title Credit Debit 119,100 S 1.110 2,290 880 2,100 11,700 13 200 Cash Supples (Office) Supplies (Racing) Prepaid Rent Prepaid Insurance Equipment (Bikes) Equipment (Kayaks) Accumulated Depreciation Accounts Payable Interest Payable Income Taxes Payable Deferred Revenue Common Stock Retained Earings Service Revenue (Clinic) Advertising Expense Supplies Expense (Office) Supplies Expense (Racing) Rent Expense Total 4.980 40.500 950 13,500 10 500 37,000 49,600 10 500 1 1 1 710 1.110 2.290 880 161 310 $ 161,590 S