I can't figure out why my unadj. Trial balance isn't balancing. Any help would be greatly appreciated.


Kelly pitney began her consulting business, Kelly Consulting, on October 1, 2011.
Oct 1. The following were received from Kelly in exchange for capital stock: Cash $15,000; accounts receivables $5,200; supplies $1,500; and office equipment $10,750
1. Paid three month's rent on a lease $4,800
2. Paid premiums on insurance policies $2,700
4. Received cash from clients as an advance payment for services to be provided and recorded it as unearned fees, $3,250.
5. Purchased additional office equipment on account from Office Station Co. $1,650.
6. Received cash from clients on account, $2,000.
10. Paid cash for a newspaper advertisement, $625.
12. Paid office station company for part of the debt incurred on Oct. 5, $800.
12. Recorded services provided on account for the period Oct 1-12, $6,450.
15. Recorded cash from cash clients for fees earned during the period oct 1-15, $10,020.
16. Paid part-time receptionist for two weeks' salary , $1200.
18. Paid cash for supplies $800
20. Recorded services provided on account for the period Oct13-20, $4,900.
25. Recorded cash from cash clients for fees earned for the period Oct 16-25, $5,140.
26. Received cash from clients on account, $3,450.
27. Paid part-time receptionist for two weeks salary, $1,200.
30. Paid utility bill for Oct, $560.
31. Recorded cash from cash clients for fees earned for the period Oct 26-31, $3,990.
31. Recorded services provided on account for the remainder of Oct, $2,800.
31. Paid Dividends $8800

After journalizing and putting in a ledger I get the following balances
Cash- debit 17,375
A/R- debit 13,900
Supplies- debit 2,300
Prepaid Rent-debit 4,800
Prepaid Ins.- debit 2,700
Office Equip-debit 12,400
Accum Deprec. 0
A/P-credit 850
Salaries Pay. 0
Unearned Fees-credit 3,250
Capital Stock-credit 32,450
Retained Earnings 0
Salary Exp.-debit 2,400
Rent Exp
Supplies Exp 0
Depreciation Exp. 0
Insurance Exp. 0
Dividends-debit 8,800
Fees Earned-credit 33,300
Misc. Expense-debit 1,185
total debit=65,860 total credit= 68,850

What is necessary in such instances is to check the posting of every entry, focusing on transpositions, substitution of debit for credit and vice versa, incorrect additions, incorrect extraction of the trial balance. Without seeing the detail of your postings we could not begin to find your errors. There are previous examples if you search this Board such as
https://www.askmehelpdesk.com/accoun...ce-670377.html
There is, if you look at the post at the head of the Board ,a section for homework help

From your trial balance your cash account is incorrect and your total credits and debits is incorrect.

For cash I have 21,365 and for debits & credits I have 69,850

You should check your amounts for each transaction and check to make sure you added the correct amount or subtracted the correct amount in the correct accounts.

Yes the entry for rent is missing use this as a template to solve future problems like this
Appreciation is noted by pressing the helpful button