What did I do wrong??

Date July 1 July 1 July 1 July 1 July 3 July 5 July 10 July 12 July 14 July 15 July 7 Equipment: July 19 July 20 July 21 July 23 Bank Loan: July 27 July 27 July 28 July 31 July 15 Collect $7,320.00 on account. The cash that is received is from the new customer for the job that was completed on July 3. July 2021 Transactions July 17 One of the original mowers purchased in January of 2020 broke down and is repaired by the mower dealer. The cost of the Mower Repair job is $980.00. Lenny's will pay the mower dealer in 30 days. Purchase for cash $26,950.00 of supplies. These supplies will be consumed over the next 12 months. Collect $30,000.00 from the property management company for work performed in June. Pay the employees $7,500.00 for work performed during the 3rd week of July. Receive a $30,525.00 advance payment from the university. The advance payment is for 6 months of work which will be performed from August 1, 2021 to January 31, 2022. Description of the Transaction Borrow $35,000.00 from 1st Bank by signing a 24 month note. (As an example of how to journalize and post a transaction-- this transaction has already been entered into the General Journal and posted to the General Ledger.) Supplies: Mowing Service at the University: Receive $80,900.00 cash from new investors, and issue $80,900.00 of Common Stock to them. July 25 Complete a special mowing job for the golf course. The total price for the mowing job is $7,100.00. The golf course pays $1,000.00 cash on this date and will pay the remainder on August 25. Complete a mowing job for a new customer-customer pays $3,725.00 cash for the job. Pay $1,825.00 cash to the mower dealer for the supplies purchased on account on July 15. Pay the employees $6,890.00 for work performed during the 4th week of July. Invoice the property management company $23,450.00 for July mowing work. The property management company will pay the invoice on the 20th of next month. Wages Due the Employees: Purchase $63,000.00 of new mowing equipment, paying cash to the mower dealer. Pay $500.00 cash for the July truck rental. Invoice a new customer $7,320.00 for a completed mowing job - customer will pay in 10 days. The Board of Directors declares a cash dividend. The total amount of the dividend is $30,000.00 The Date of Record is set as July 15. The Date of Payment is set as July 31. Pay the employees $5,900.00 for work performed during the 1st week of July. Complete a mowing job for a new customer -- customer pays $4,250.00 cash for the job. Collect $3,500.00 cash from the golf course for special rush mowing job completed on May 31. Pay the employees $7,100.00 for work performed during the 2nd week of July. Purchase $1,825.00 of supplies from the mower dealer. The supplies are consumed immediately. Lenny's will pay the mower dealer for the supplies in about 2 weeks. July 31 Pay the cash dividend which was declared on July 5. Additional Information The $48,000.00 beginning balance in the Equipment account relates to the mowing equipment which was purchased on January 2, 2020. For information related to this mowing equipment see Page 70 in the Solid Footing text (PDF 07 - Intro to Adjusting Entries). This equipment continues to be used and should be depreciated for the month of July. The following information relates to the new equipment which was purchased on July 1, 2021: The new equipment was placed into service on July 1, 2021 and should be depreciated for the month of July. The estimated useful life of the new equipment is 5 years. At the end of 5 years, the new equipment will have no future value and will be scrapped. The new equipment will be depreciated using the straight-line method. At the end of July there are $27,830.00 supplies on-hand. The monthly mowing service was provided to the university per the contract signed on April 1, 2021. For information on the contract with the university and the related advance payment, see Pages 95 and 98 in the Solid Footing text (PDF 08 - Adjusting Entries Continued). The last wage payment was made to the employees on July 28, 2021. The employees worked on July 29, 30, and 31. For these three days of work the employees earned $2,545.00 of wages. These three days of wages will be paid to the workers during the first week of August. The interest on the loan from 1st Bank will be paid every three months. The first interest payment to the bank will be made on September 30, 2021. Lenny's calls the bank on July 31 and the bank indicates that the interest on the loan for July is $885.00. Lenny's Lawn Service, Inc. - Chart of Accounts Account # Account Name Assets: Cash 100 105 110 150 155 200 205 210 215 220 250 300 305 400 500 505 510 515 520 550 Accounts Receivable Supplies Equipment Accumulated Depreciation Liabilities: Accounts Payable Wages Payable Interest Payable Unearned Revenue Dividends Payable Note Payable Equity: Common Stock Retained Earnings Revenues: Service Revenue Expenses: Supplies Expense Mower Repair Expense Wages Expense Truck Rental Expense Depreciation Expense Interest Expense 2021 Account Month-Day Number 7-1 100 250 7-1 7-1 7-1 7-3 7-5 7-7 7-10 7-12 100 300 150 100 515 100 105 400 305 220 510 100 100 400 100 105 Lenny's Lawn Service, Inc. - General Journal Account Name Cash Notes Payable Borrowed on Note Payable Cash Common Stock Issued Common Stock Equipment Cash Purchase Equipment for Cash Truck Rental Expense Cash Pay Cash for Truck Rental Accounts Receivable Service Revenue Invoice Customer for Complete Mowing Job Retained Earnings Dividends Payable Board of Directors Delcare Cash Dividend Wages Expense Cash Pay Wages for First week of July Cash Service Revenue Customer Pays Cash for Job Cash Accounts Receivable Collect Cash for Job Completed in May Posted X X X X X X X X X X XX XX XX X xx X Debit 35,000.00 80,900.00 63,000.00 500.00 7,320.00 30,000.00 5,900.00 4,250.00 3,500.00 Page # 1 Credit 35,000.00 80,900.00 63,000.00 500.00 7,320.00 30,000.00 5,900.00 4,250.00 3,500.00 2021 Account Month-Day Number 7-14 510 100 7-15 7-15 7-17 7-19 7-20 7-21 7-23 7-25 500 200 100 105 505 200 110 100 100 105 510 100 100 215 100 105 400 Lenny's Lawn Service, Inc. - General Journal Account Name Wages Expense Cash Pay Wages for Second Week of July Supplies Expense Accounts Payable Purchase Supplies on Account Cash Accounts Receivable Collect Cash for Job Completed on July 3rd Repair Expense Accounts Payable Rapair Mower on Account Supplies Cash Purchase Supplies for Cash Cash Accounts Receivable Collect Cash for Work in June Wages Expense Cash Pay Wages for Third Week of July Cash Uneamed Revenue Received Cash for Advanced Payment Cash Accounts Receivable Service Revenue Collect Cash and on Account for Job Posted X X X X XX X X X X X xx X XX X X XX X XXX Debit 7,100.00 1,825.00 7,320.00 980.00 26,950.00 30,000.00 7,500.00 30,525.00 1,000.00 6,100.00 Page # 2 Credit 7,100.00 1,825.00 7,320.00 980.00 26,950.00 30,000.00 7,500.00 30,525.00 7,100.00 2021 Account Month-Day Number 7-27 100 400 7-27 7-28 7-31 7-31 7-31 7-31 7-31 7-31 2021 Month-Day 7-31 200 100 510 100 105 400 220 100 520 155 500 110 215 400 510 205 Account Number 550 210 Account Name Cash Service Revenue Receive Cash for Job Accounts Payable Cash Cash for Supplies Purchased on Account Wages Expense Cash Pay Wages for Fourth Week of July Accounts Receivable Service Revenue Invoice for Work Done in Julhy Dividends Payable Cash Pay Cash for Dividend Depreciation Expense Accumulated Depreciation Equipment Depreciation for July Supplies Expense Supplies Supplies Used in July Uneamed Reveune Service Revenue Monthly Payment for Contract from April Wages Expense Wages Payable Wages for Last Three Days of July Account Name Interest Expense Interest Payable Posted Interest for Loan X X X X X X X X X X X X X X X X X X Debit Posted X X 3,725.00 1,825.00 6,890.00 23,450.00 30,000.00 1,745.00 Lenny's Lawn Service, Inc. - General Journal 3,495.00 8,000.00 2,545.00 Debit 885.00 Page # 3 Credit 3,725.00 1,825.00 6,890.00 23,450.00 30,000.00 1,745.00 3,495.00 8,000.00 2,545.00 Page # 4 Credit 885.00 Account # 100 2021 Month-Day 7-27 7-28 7-31 7-1 Beginning Balance 7-1 7-1 7-1 7-1 7-7 7-10 7-12 7-14 7-15 7-19 7-20 7-21 7-23 7-25 7-27 Account # 105 2021 Month-Day 7-1 7-3 7-12 7-15 7-20 7-25 7-31 Account # 110 2021 Month-Day 7-1 7-19 7-31 2021 Month-Day 7-1 7-1 Account # 150 Lenny's Lawn Service, Inc. 2021 Month-Day 7-1 7-1 Cash Beginning Balance Account # 155 Beginning Balance Supplies Equipment Beginning Balance Accounts Receivable Journal Page # 1 1 1 1 1 1 1 2 Beginning Balance 2 2 2 2 2 2 3 3 3 3 Journal Page # 1 1 2 2 2 3 Journal Page # 2 3 Journal Page # 1 Journal Page # Debit 3 Accumulated Depreciation 38,250.00 35,000.00 80,900.00 4,250.00 3,500.00 - 7,320.00 Debit General Ledger 30,000.00 30,525.00 1,000.00 3,725.00 Debit 33,500.00 7,320.00 6,100.00 23,450.00 Debit 4,375.00 26,950.00 48,000.00 63,000.00 Debit Credit 63,000.00 500.00 5,900.00 7,100.00 26,950.00 7,500.00 1,825.00 6,890.00 30,000.00 Credit 3,500.00 7,320.00 30,000.00 Credit 3,495.00 Credit Credit 18,000.00 1,745.00 Balance 38,250.00 Dr 73,250.00 Dr 154,150.00 Dr 91,150.00 Dr 90,650.00 Dr 84,750.00 Dr 89,000.00 Dr 92,500.00 Dr 85,400.00 Dr 92,720.00 Dr 65,770.00 Dr 95,770.00 Dr 88,270.00 Dr 118,795.00 Dr 119,795.00 Dr 123,520.00 Dr 121,695.00 Dr 114,805.00 Dr 84,805.00 Dr Balance 33,500.00 Dr 40,820.00 Dr 37,320.00 Dr 30,000.00 Dr 0.00 Dr 6,100.00 Dr 29,550.00 Dr Balance 4,375.00 Dr 31,325.00 Dr 27,830.00 Dr Balance 48,000.00 Dr 111,000.00 Dr Balance 18,000.00 Cr 19,745.00 Cr Account # 200 2021 Month-Day 7-1 7-15 7-17 7-27 Account # 205 2021 Month-Day 7-1 7-31 2021 Month-Day 7-1 7-31 Account # 210 2021 Month-Day 7-1 7-23 7-31 Account # 215 2021 Month-Day 7-1 7-5 7-31 Beginning Balance 2021 Month-Day 7-1 7-1 Account # 220 2021 Month-Day 7-1 7-1 Beginning Balance Account # 250 2021 Month-Day 7-1 7-5 Lenny's Lawn Service, Inc. - General Ledger Accounts Payable Beginning Balance Account # 300 Beginning Balance Wages Payable Journal Page # Account # 305 Beginning Balance Interest Payable Journal Page # Beginning Balance 2 2 3 Unearned Revenue 3 Beginning Balance Journal Page # 4 Beginning Balance Dividends Payable Journal Page # 2 3 Note Payable Journal Page # 1 3 Journal Page # Common Stock 1 Journal Page # 1 Retained Earnings Journal Page # 1 Debit 1,825.00 Debit Debit Debit 8,000.00 Debit 30,000.00 Debit Debit Debit 30,000.00 Credit 0.00 1,825.00 980.00 Credit 0.00 2,545.00 Credit 0.00 885.00 Credit 8,000.00 30,525.00 Credit 0.00 30,000.00 Credit 0.00 35,000.00 Credit 50,000.00 80,900.00 Credit 48,125.00 Balance 0.00 Cr 1,825.00 Cr 2,805.00 Cr 980.00 Cr Balance 0.00 Cr 2,545.00 Cr Balance 0.00 Cr 885.00 Cr Balance 8,000.00 Cr 38,525.00 Cr 30,525.00 Cr Balance 0.00 Cr 30,000.00 Cr 0.00 Cr Balance 0.00 Cr 35,000.00 Cr Balance 50,000.00 Cr 130,900.00 Cr Balance 48,125.00 Cr 18,125.00 Cr Account # 400 2021 Month-Day 7-1 7-3 7-10 7-25 7-27 7-31 7-31 Account # 500 2021 Month-Day 7-1 7-15 7-31 2021 Month-Day 7-1 7-17 Account # 505 2021 Month-Day 7-1 7-7 7-14 7-21 7-28 7-31 Beginning Balance Account # 510 2021 Month-Day 7-1 7-1 Beginning Balance Account # 515 2021 Month-Day 7-1 7-31 Lenny's Lawn Service, Inc. - General Ledger Service Revenue Beginning Balance Account # 520 2021 Month-Day 7-1 7-31 Account # 550 Beginning Balance Supplies Expense Beginning Balance Journal Page # 1 1 2 3 3 3 Mower Repair Expense Beginning Balance Journal Page # 2 Beginning Balance 3 Wages Expense Journal Page # 2 Journal Page # Truck Rental Expense 1 2 2 3 3 Journal Page # Depreciation Expense 1 Journal Page # 3 Interest Expense Journal Page # 4 Debit Debit 0.00 1,825.00 3,495.00 Debit 0.00 980.00 Debit 0.00 5,900.00 7,100.00 7,500.00 6,890.00 2,545.00 Debit 0.00 500.00 Debit 0.00 1,745.00 Debit 0.00 885.00 Credit 0.00 7,320.00 4,250.00 7,100.00 3,725.00 23,450.00 800.00 Credit Credit Credit Credit Credit Credit Balance 0.00 Cr 7,320.00 Cr 11,570.00 Cr 18,670.00 Cr 22,395.00 Cr 45,845.00 Cr 46,645.00 Cr Balance 0.00 Dr 1,825.00 Dr 5,320.00 Dr Balance 0.00 Dr 980.00 Dr Balance 0.00 Dr 5,900.00 Dr 13,000.00 Dr 20,500.00 Dr 27,390.00 Dr 29,935.00 Dr Balance 0.00 Dr 500.00 Dr Balance 0.00 Dr 1,745.00 Dr Balance 0.00 Dr 885.00 Dr Account # 100 105 110 150 155 200 205 210 215 220 250 300 305 400 500 505 510 515 520 550 Lenny's - July 31, 2021 Pre-Closing Trial Balance Account Name Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable Wages Payable Interest Payable Unearned Revenue Dividends Payable Note Payable Common Stock Retained Earnings Service Revenue Supplies Expense Mower Repair Expense Wages Expense Truck Rental Expense Depreciation Expense Interest Expense Totals Debit 84,805.00 29,550.00 27,830.00 111,000.00 5,320.00 980.00 29,935.00 500.00 1,745.00 885.00 292,550.00 Credit 19,745.00 980.00 2,545.00 885.00 30,525.00 0.00 35,000.00 130,900.00 18,125.00 46,645.00 285,350.00