My Adjusted Trial Balance is just not adding up. Help please! I've been staring at this for the past 3 hours. This is what I am working on. Can anyone help me identify what the problem is? Any help will be much appreciated.

Account Title Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance Sheet
Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Cash 6,110 6,110
Accounts Receivable 2,000 2,000
Office Supplies 6,375 (a) 5,010 1,365
Photo Supplies 11,630 (b) 2,610 9,020
Prepaid Insurance 3,720 (c) 2,440 1,280
Office Equipment 25,000 25,000
Accum. Depre. - Off. Equip. 5,000 (d) 2,500 7,500
Photo Equipment 40,000 40,000
Accum. Depre. - Photo Equip. 12,000 (e) 4,000 16,000
Accounts Payable 25,500 25,500
Salaries Payable (f) 2,000 2,000
Abbas Mottaghi, Capital 52,585 52,585
Abbas Mottaghi, Drawing 17,000 17,000
Photography Revenue 127,250 127,250
Rent Expense 6,000 6,000
Office Supplies Expense (a) 5,010 5,010
Photo Supplies Expense (b) 2,610 2,610
Insurance Expense (c) 2,440 2,440
Salaries Expense 102,000 (f) 2,000 104,000
Depre. Exp. - Off. Equip. (d) 2,500 2,500
Depre. Exp. - Photo Equip. (e) 4,000 4,000
Utilities Expense 2,500 2,500
222,335 222,335 18,560 18,560 216,435
Totals

Your Adjusted Trial Balance Debits and Credits should equal 230,835

I have reworked your problem and put it in a Worksheet, Excel 97-2003 format to make it easier to understand. You should always use a Worksheet to solve these types of problems, as it will make things easier to solve and to look for problems.