| Part of doing accounting is learning how to go back through and check things very carefully to find mistakes like this. If your trial balance comes out, and the adjusting entries come out, but the adjusted trial balances does not match, it must be in the math somewhere. i.e. debits & credits balancing is nothing but math. When you do the adjusted trial balance, you're doing nothing but copying and math. (i.e. you're not making entries or anything... just copying and math.) Therefore that's where the error has to be. You either copied a balance over wrong. Or you did math wrong. That's the only choices. And both of these types of errors can be found by looking carefully at everything.
Since you've done everything else correctly, I'm assuming you know how to do the adjusted trial balance. Therefore, with careful looking, you could have found these mistakes. But... you have to really look. i.e. don't assume anything. You'll start seeing what you think you're supposed to see instead of what's there. Especially if you're tired. Hopefully your real work is somewhere easier to read. (And keep in mind we can't tell what is debits & credits because there are no columns.)
There's two very glaring errors. Take another look at the wages expense and the accounts payable. | 
Linear Mode
