I have tried to attach my excel file but it won't let me.. I have copy and pasted my excel file but it all looks out of order when I place it on here as my question to know if I have done this right.. I hope when it goes on the sight it will look more in order,Unless someone can tell me how to attach it as I kep getting a error
Thanks in advance

a. The Allowance for doubtful accounts should increase by 400
b.Merchandise Inventory at Nov.30/20X2 was 16,200
c.Unexpired Insurance on Nov.30/20X2 amounted to 440
d.Supplies on hand Nov.30/20X2, 120
e.Building depreciation is caculated at 5% per year (800)
f.Office depreciation is calculated at 10% per year.
g.Salaries accured at Nov 30/20X2 are 400


trial balance dr trial balance cr adjustments dr adjustments cr income stat dr income sta cr retain earn dr retain earn cr balance sheet dr balance sheet cr
cash 12200 12200
acc recivable 16300 16300
allow for doubtful acc 200 (a)400 600
inventory 12/1/x1 14175 14175
unexpired inc 660 (c) 440 220
supplies on hand 265 (d)145 120
land 18000 18000
Buildind 22000 22000
acc depreciatiom (build) 6000 (e)1100 7100
Office equipment 6800 6800
acc dep equipment 2100 (f) 680 2780
accounts payable 11400 11400
mortgage payable 9000 9000
capital stock 40000 40000
retained earnings 2200 2200
dividends 8000 8000
sales 172000 171000
sales returns &allow 600 600
sales discount 2700 2700
purchase 109800 109800
purchase returns&allow 1200 1200
purchase discounts 2300 2300
trans -in- 900 900
salaries expense 23000 (g)400 23400
travel expense 5200 5200
office expense 1300 (d)145 1445
professional fee 2500 2500
telephone expense 1200 1200
building expense 800 800
totals 246400 246400
bad debit expense (a)400 400
insurance expense (c) 440 440
inventory 11/30/X2 (b) 16200 16200
Building dep (e) 1100 1100
office equipment dep (f) 680 680
Salaries payable (g)400 400
income summary (b)16200 16200
165340 8000 71280
26360 20560 26360 20560
19365 19365 191700 191700 28560 28560 91840 91840