This is another post about the A-1 photography assignment. Unlike some of the other previous threads, I think I meet the basic posting criteria in that I have made a sincere, significant effort to wrestle the problem to the ground, and I have learned a great deal as a result.

HOWEVER, having said that, it is still kicking my behind. Anyone familiar with assignment or anything like it feel free to jump in.

Like the other posters, this problem is a real bear for me also. I've entered all of the month's transations and placed them in a general journal, prior to any adjustments. My UNadjusted trial balance appears to be ok ($148,180).

The ADJUSTMENTS for entire the month are made via a single memo listing 10 adjustments to be made to the previous balances. This is where my accounting appears to go haywire. My adjustments come out to only $3520 vs. $4054 leaving a difference of $534. My adjusted trial balance is $149846 vs. $149780-that's only a difference of $66! I'll bet I'm overlooking something pretty simple (it usually is), but I'll be darned if I can find it. I'm pulling my hair out trying to figure out where the discrepancy is.

You don't have to provide whole solutions or anything, but if you've worked this problem in the past, and you can remember some helpful insights about this kind of problem (e.g. that's where I got stuck, or I had a similar problem until...), I could use the help.
Thanks.

Small discrepancies like this sometimes seem to indicate math errors, but so far I haven't found any. The only other place I think I could have made an error is figuring the expired amounts on the prepaids or accruals for parts of the month. But I've checked over these and they look ok too.