Below are several accounts from a company's trial balance at year-end December 31:

sales revenue 44,000 accounts receivable 8,200
accounts payable 1,500 rent expense 2,100
cash 5,600 prepaid rent 1,500
salaries expense 2,900 salaries payable 800
dividends 4,000 utilities expense 3,600
depreciation expense 1,000 supplies 900
supplies expense 2,200 interest revenue 200
cost of goods sold 28,000
retained earnings, jan 1 10,000

i try to balance it but it does not work;i was confused about the cost of goods sold i put in debit but it does not balance, retained earnings also do i have to make the retained earning statement first before i record it to credit.please help me

There is a difference of 3,500 - debits are more than credits. The trial balance is missing at least two figures, (i) ending inventory and (2) the capital. There may be other accounts such as tangible fixed assets. Please check the question again, you should be able to balance the trial balance.