My adjusting entries do not equal the balance of $4639.
Adjustments
A. An inventory of supplies found $990 on hand.
Dr. Supplies Expense 1310
Cr. Supplies 1310

B. A review of the insurance policy determined that the $2200 balance on August 31 represented the four months remaining on the policy.
Dr. Insurance Expense 550
Cr. Prepaid Insurance 550

C. The furniture on the books August 31 had an estimated salvage value of $4150 and 12 year life.
Dr. Depreciation Expense - Furniture 230
Cr. Accumulated Depreciation Expense - Furniture 230

D. Employee time sheets were tallied reflecting accrued salaries of $1030 as of September 30.
Dr. Salary Expense 1030
Cr. Salary Payable 1030

E. A review the cash sales invoices determined that one sale of $450 (cost of merchandise $142) was unearned.
Dr. Sales 450
Cr. Unearned Sales 450
Dr. Inventory 142
Cr. Cost of Goods Sold 142

F. On September 30 a physical inventory was taken of merchandise on hand. The cost of merchandise on hand was determined to be $46700.
Dr. Cost of Goods Sold 941
Cr. Inventory 941

On the trial balance for Septemeber:
Supplies $2300
Prepaid Insurance $2200
Furniture on the books of August 31 $37270
Inventory $47499

Can some one help me balance my inventory.

F. 47,499 - 46,700 does not equal 941.

Everything else is right.

This is what happens when you just grab an answer from someone on here, plop it into your problem, assume it's correct, and don't bother to check anything for yourself. I see now the information you presented in your other post was incorrect, so you therefore got an incorrect answer.

Always check over your own work and never just insert an answer someone else gave you like that. Hopefully a lesson learned?