My unadjusted trial balance balanced out, but I cannot get my adjusting entries to balance. Here are the ones that I am having specific trouble with. I know that they need correcting.

10/1 Purchased the required insurance policies for your business. The yeraly cost of the policies is $4800. You pay $2400 today and the remaining $2400 will be paid on April 1, 2005

I have:
10/31 Dr. Insurance Expense 480
Cr. Insurance Payable 480

10/1 Purchased 2 desks, with chairs and some file cabinets for the office. The total cost was $5000. Assume these items have a 5 year life with no salvage value.

I have:
10/31 Dr. Depreciation Expense $83
Cr. Accumulated Depreciation $83

10/16 paid secretary $1500
I have:
10/31 Dr. Salary expense 1500
Cr. Salary payable 1500

10/31 Paid the utility bills for the month of $1500.
I have:
10/31 Dr. Utitlity Expense 1500
Cr. Utility Payable 1500

10/31 Provided services for clients earning $3000, but have yet to send out the bills.
I have:
10/31 Dr. A/R 3000
Cr. Sales 3000

Here are my concerns -

You have recorded insurance expense as $480. I'm not sure how this was calculated or if it is a typing error. What about the prepaid part, and the account payable with regards to the 4/1/05 payment (assuming a 12/31/04 year end).

You recorded depreciation for only 1 month. Maybe this should be two months.
Do you need to record the purchase with a debit to equipment and cr to cash?

You say the secretary was paid, but cr to the payable account. Should payable be dr and cash cr?

Utility bills also state paid - see previous comment on salary.

Don't know if any of this helps. Good luck.