what am i doing wrong? my adjusted trial balances dont match

Comprehensive Proble Directions on page 616 in textbook under the "Required". Start with "Required" #2, skipping #1 as you are using working papers. Working Pages #WP575 - WP596. During the second half of December 2021, TK's Farm Shop engaged in the following transactions: Dec. 16 Received payment from Lucy Greene on account, $1,760. 16 Sold merchandise on account to Kim Fields, $180, plus sales tax of $9. Sale No. 640. 17 Returned merchandise to Evans Essentials for credit, $170. 18 Issued Check No. 813 to Evans Essentials in payment of December 1 balance of $1,340, less the credit received on December 17.- 19 Sold merchandise on account to Lucy Greene, $650. plus tax of $36. Sale No. 641. 22 Received payment from John Dempsey on account, $1,560. 23 Issued Check No. 814 for the purchase of supplies, S180. (Debit Supplies) 24 Purchased merchandise on account from West Wholesalers, $1,500. Invoice No. 465, dated December 24, terms n/30. 26 Purchased merchandise on account from Nathen Co., $1.000. Invoice No. 817, dated December 26, terms 2/10, n/30. 27 Issued Check No. 815 in payment of utilities expense for the month of Dec. $830.- 27 Sold merchandise on account to John Dempsey, $2,500, plus tax of $120. Sale No. 642. 29 Received payment from Martha Boyle on account, $2,800. 29 Issued Check No. 816 in payment of wages (Wages Expense) for the two-week period ending December 28, $2,400. 30 Issued Check No. 817 to Meyers Trophy Shop for a cash purchase of merchandise, $160. At the end of the year, the following adjustments (a)-(i) need to be made: (a, b) Merchandise inventory as of December 31, $21,300. (c, d, e) Ted estimates that customers will be granted $350 in refunds of this year's sales next year, and the merchandise expected to be returned will have a cost of $275. Unused supplies on hand as of December 31, $615. (g) Unexpired insurance on December 31, S1,150. (h) Depreciation expense on the building for the year $750. (0) Depreciation expense on the store equipment for the year, $375. 0) Wages earned but not yet paid as of December 31, $875. Credit 131 merchandise, $200. As of December 16, TJ's account balances were as follows: Account Account No. Debit Cash 101 $ 9,705 Accounts Receivable 122 10,256 Merchandise Inventory 21,800 Estimated Returns Inventory 135 250 Supplies 141 Prepaid Insurance 145 1,380 Land 161 8,750 Building 171 52,000 Accum. Depr.-Building 171.1 Store Equipment 181 28,750 Accum. Depr.-Store Equipment 181.1 Accounts Payable 202 Customer Refunds Payable 203 1,035 $ 9,200 9,300 3,600 300 COMPREHENSIVE PROBLEM 2 Accounting Cycle with Subsidiary Ledgers, Part 1 615 Wages Payable Sales Tax Payable Mortgage Payable Tom Jones, Capital Tom Jones, Drawing Income Summary 219 231 251 311 1,378 12,525 90,000 8,500 124,900 Sales Sales Returns and Allowances Purchases Purchases Returns and Allowances Purchases Discounts Freight-In Wages Expense Advertising Expense 1,430 64,400 460 698 312 313 401 401.1 501 501.1 501.2 502 511 512 524 525 533 535 540 541 549 551 175 26,100 4,700 2,180 6,900 Supplies Expense Phone Expense Utilities Expense Insurance Expense Depr. Expense-Building Depr. Expense-Store Equipment Miscellaneous Expense Interest Expense 2,700 1,350 $252,361 $252,361 nad the following subsidiary ledger balances as of December 16: Accounts Payable Ledger Vendor Balance ince Accounts Receivable Ledger Balance Customer Martha Boyle 12 Jude Lane Hartford, CT 06117 $3,796 nne Clark 2 Juniper Road Hartford, CT 06118 ohn Dempsey 0 Hobbes Dr. con, CT 06108 n Fields 0 Hamilton Ave. etford, CT 06117 y Greene Bally Lane bury, CT 06123 551 1,350 Ty's also had the following subsidiary ledger balances as of December 16 5252,361 5252,361 Accounts Payable Ledger Vendor Balance Evans Essentials 34 Harry Ave. East Hartford, CT 05234 $3,600 Nathen Co. 1009 Drake Rd. 2,100 Farmington, CT 06082 Owen Enterprises 43 Lucky Lane 1,560 Bristol, CT 06007 West Wholesalers 888 Anders Street Newington, CT 06789 2,800 (continued) 616 COMPREHENSIVE PROBLEM 2 Accounting Cycle with Subsidiary Ledgers, Part 2 At the end of the year, the following adjustments (a)(i) need to be made: (a, b) Merchandise inventory as of December 31, (g) Unexpired insurance on December 31, $1,000. $19,700. (h) Depreciation expense on the building for the d. e) Jones estimates that customers will be granted $400 in refunds of this year's sales (i) Depreciation expense on the stor guipment next year, and the merchandise expected to for the year, $450. be returned will have a cost of $300. 6) Wages earned but not paid as of December 31, (f) Unused supplies on hand, $525. $330. year, $800. Comprehensive Problem 2-Part 1 Requirement 5. G H A B c worksheet TRIAL BALANCE DEBIT CREDIT ADJUSTMENTS DEBIT CREDIT 52.000 Building acc. dep. Bldg Store Equipe 9475 1543 12.525 Te poo 1 Details madjurtes Trial Od justarsts adj, triakad. ADJUSTED TRIAL BALANCE ACCOUNT TITLE CREDIT DEBIT Cash 1,085 11.085 Qcct Rec. 1,637 7,631 Merch Inv El 800 EST. Burn Inv 16) Z1,300 Azi, 800 21300 250 2) 275 D) 250 212 Supplies 1,215 F. Woo 615 Prepaid Ins. 1,380 Land 6) 230 (1.150 2.750 8750 52.000 19,200 H) 75e 9,950 |28,750 28,750 es de Soseguir 9,300 2) 375 E.cat Payable 4.760 4760 cust. refund payable 300 50 350 Jages Payable 875 875 aler Tox layable 1,543 Hartgage Ratable 12,525 Ed Kesler Capit? 196.000 Ed Kessler, drawing 8,500 5.500 come sommary AE 8oo , 20.300 2,800 ZL 300 D) 250 3) 275 250 sles 128,230 28,230 les lett allow 1:430 (c) 50 1480 chases 62,060 en return tollow 630 167,0 bo 630 Eh discounts 1648 698 ght an 175 175 es Expence IZK,500 175 Explore 14.700 Blies Expense F) 600 19700 10000 Expenses 12,180 2,170 y Expace 17,730 Expose 11,730 230 Exp. Bldg 19.750 150 Epiftord Eg 2375 315 Exprose 100 2.700 est Expense (1,350 11,350 129,315 6230 2571EU 251,186.46505 146,505 290,561 280,786 2020 Cengage" May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part