Once all the enties are in the spreadsheet and adjustments balance, but the adjusted trial balance is not balance

a. wage accured but not paid at October 31 are 1,250
b. depreciation of equipment during the year is 9,500
c. laundry supplies on hand at October 31 are 2,900
d. insurance permiums expired during the year are 6,000


Debit credit
Cash 4350
Laundry supplies 11,250
Prepaid insur 7,200
Laundey equi 163,500
Accum deperc 61,500
Account payb 9,300
Capital stock 8,000
Retained earning 48,700
Dividends 3,000
Laundry revenue 247,500
Wages expense 107,250
Rent expense 54,000
Utilities expense 20,400
Misc expense 4,050
----------- ----------
375,000 375,000
Now how do enter a,b,c,d to balance on one side and balance from the adjustment are in where the decrease , increase are done to make the trial balance with dr. and cr.

P.S.
I am lost after the unadjustment entries and they balance and when I have to do the trial balance with adding and subtracting each one on the spreadsheet will not balance

Create 4 Journal Entries a,b,c, and d.
Post them to the old balances.
Take a new Trial Balance.
Logically it must balance.

If your unadjusted trial balance and your adjustments are balanced, but your adjusted trial balance is not balanced, then it's in the math somewhere. Although I am a bit confused over what you're saying. But I'm going to go with this... if this isn't right, post back and see if you can clear up where the difficulty is.

(Also note that being out of balance is because something is mathematically screwed up - a missing side of an entry, wrote down wrong number, added wrong, etc. But if it does balance, that does not mean everything is correct, only that it mathematically balances.)

Since adjustments have been done, that affects the unadjusted balances on your trial balance. So you have to get those adjustments reflected in those accounts. Remember that for a debit account, a debit is going to add to it and a credit is going to subtract from it. For a credit account, a credit is going to add to it and a debit is going to subtract from it. (That is just following the debit & credit rules, which you need to know in order to do entries anyway.) The short version is: if they're on the same side they add and if they're on opposite sides they subtract.

If you didn't adjust an account, don't forget to carry that balance over to the adjusted trial balance. And make sure all the balances in the adjusted trial balance are on the normal side -- they should not have moved from where they original were.

Again, if I'm misinterpreting, please clear up where the problem is.