I have completed a 6 column work sheet and my adjusted trial balance is not equaling, can some one please look this over and explain to me where I went wrong. Here is the assigment.....

The following six-column table for Bullseye Ranges includes the unadjusted trial balance as of
December 31, 2005.
Problem 4-6AA
Preparing adjusting, reversing, and
next period entries
P4 BULLSEYE RANGES
December 31, 2005
Unadjusted Adjusted
Trial Trial
Account Title Balance Adjustments Balance
Dr. Cr. Dr. Cr. Dr. Cr.
Cash . . . . . . . . . . . . . . . . . . . . . $ 13,000
Accounts receivable . . . . . . . . . . 0
Supplies . . . . . . . . . . . . . . . . . . 5,500
Equipment . . . . . . . . . . . . . . . . 130,000
Accumulated depreciation—
Equipment . . . . . . . . . . . . . . . $ 25,000
Interest payable . . . . . . . . . . . . . 0
Salaries payable . . . . . . . . . . . . . 0
Unearned member fees . . . . . . . 14,000
Notes payable . . . . . . . . . . . . . . 50,000
T. Allen, Capital . . . . . . . . . . . . . 58,250
T. Allen, Withdrawals . . . . . . . . . 20,000
Member fees earned . . . . . . . . . 53,000
Depreciation expense—
Equipment . . . . . . . . . . . . . . . 0
Salaries expense . . . . . . . . . . . . 28,000
Interest expense . . . . . . . . . . . . 3,750
Supplies expense . . . . . . . . . . . . 0
Totals . . . . . . . . . . . . . . . . . . . . $200,250 $200,250
Required
1. Complete the six-column table by entering adjustments that reflect the following information:
a. As of December 31, 2005, employees had earned $900 of unpaid and unrecorded salaries. The
next payday is January 4, at which time $1,600 of salaries will be paid.
b. The cost of supplies still available at December 31, 2005, is $2,700.
c. The notes payable requires an interest payment to be made every three months. The amount
of unrecorded accrued interest at December 31, 2005, is $1,250. The next interest payment,
at an amount of $1,500, is due on January 15, 2006.
d. Analysis of the unearned member fees account shows $5,600 remaining unearned at December
31, 2005.
e. In addition to the member fees included in the revenue account balance, the company has earned
another $9,100 in unrecorded fees that will be collected on January 31, 2006. The company
is also expected to collect $8,000 on that same day for new fees earned in January 2006.
f. Depreciation expense for the year is $12,500.


Here is a copy of what I have comleted

Account Title Unadjusted Trial Adjustments Adjusted Trial
Balance Balance
Debit Credit Debit Credit Debit Credit
Cash 13,000 13,000
Accounts receivable 0 e 9,100 9,100
Supplies 5,500 b 2,800 2,250
Equipment 130,000 130,000
Accumulated depreciation—EQP $25,000 f 12,500 37,500
Interest payable 0 c 1,250 1,250
Salaries payable 0 a 900 900
Unearned member fees 14,000 d 5,600 8,400
Notes payable 50,000 50,000
T. Allen, Capital 58,250 d 5,600 63,850
T. Allen, Withdrawals 20,000 20,000
Member fees earned 53,000 e 9,100 62,100
Depreciation Expense - Eqp 0 f 12,500 12,500
Salaries expense 28,000 a 900 28,900
Interest expense 3,750 c1,250 5,000
Supplies expense 0 b 2,800 2,800
Totals 200,250 200,250 32,150 32150 225,700 221850

If some on could help me I would appreciate it