[d_accountant]

My accounting hw I did all of the steps but my its not adding up

[d_accountant]

Unadjusted Trial Balance
Account Title Dr. Cr.
Cash 21,300
Accounts Receivable 3,800
Supplies 2,100
Prepaid Rent 3,600
Prepaid Insurance 2,400
Office Equipment 21,250
Accum. Depreciation
Accounts Payable 1,250
Salaries Payable
Unearned Fees 4,150
Dawn Lytle, Capital 36,000
Dawn Lytle, Drawing 5,000
Fees Earned 20,425
Salary Expense 1,500
Rent Expense
Supplies Expense
Depreciation Expense
Insurance Expense
Miscellaneous Expense 875
61,825 61,825
ADJUSTING
Insurance Expense 55 200
Prepaid Insurance 16 200

Supplies Expense 53 875
Supplies (14) 875

Depreciation Expense 54 675
Accumulated Depreciation 19 675

Salary Expense 51 150
Salaries Payable 22 150

Depreciation Expense 52 1,550
Prepaid Rent 15 1,550

Unearned Fees 23 1,150
Fees Earned 41 1,150
Cash 21,300
Accounts Receivable 3,800
Supplies 1,225
Prepaid Rent 2,050
Prepaid Insurance 2,200
Equipment 21,250
Accumulated Depreciation 675
Accounts Payable 1,250
Salaries Payable 150
Unearned Fees 3,000
Dawn Lytle, Capital 36,000
Dawn Lytle, Drawing 5,000
Fees Earned 21,575
Salary Expense 1,650
Rent Expense 1,550
Supplies Expense 875
Depreciation Expense 675
Insurance Expense 200
Miscellaneous Expense 875
62,650 62,650

Income Statement
For the Month Ended October 31, 2008

Revenues:
Fees Earned $21,575
Total revenues
Expenses:
Salary Expense $1,650
Rent Expense 1,550
Supplies Expense 875
Depreciation Expense 675
Insurance Expense 200
Miscellaneous Expense 875
Total expenses 5,825
Net income $15,750
Statement of Owner's Equity
For the Month Ended October 31, 2008

Dawn Lytle, capital, October 1, 2008 $36,000
Additional investments during the month -
Total $36,000
Net income for the month $16,350
Less withdrawals 5,000
Increase in owner's equity 11,350
Dawn Lytle, capital, October 31, 2008 $24,650


Balance Sheet
October 31, 2008
Assets Liabilities
Current assets: Current liabilities
Cash $21,300 Accounts Payable $1,250
Accounts Receivable 3,800 Salaries Payable 150
Supplies 1,225 Unearned Fees 3,000
Prepaid Rent 2,050 Total liabilities $4,400
Prepaid Insurance 2,200
Total current assets $30,575

Owner's Equity
Property, plant, and equipment: Dawn Lytle, capital 24,650
Office Equipment $21,250
Accumulated Depreciation 675
Total property, plant, and equipment 21,925
Total assets $52,500 Total l

Liabilities and owner's equity $29,050


Closing Entries
Fees Earned 41 21,575
Income Summary 33 21,575

Income Summary 33 5,825
Salary Expense 51 1,650
Rent Expense 52 1,550
Supplies Expense 53 875
Depreciation Expense 54 675
Insurance Expense 55 200
Miscellaneous Expense 59 875

Income Summary 33 24,650
Dawn Lytle, Capital 31 24,650

Dawn Lytle, Capital 31 5,000
Dawn Lytle, Drawing 32 5,000
Post-Closing Trial Balance
October 31, 2008
Debit Balances Credit Balances
Cash 21,300
Accounts Receivable 3,800
Supplies 1,225
Prepaid Rent 2,050
Prepaid Insurance 2,200
Office Equipment 21,250
Accumulated Depreciation 675
Accounts Payable 1,250
Salaries Payable 150
Unearned Fees 3,000
Dawn Lytle, Capital 24,650
51,825 29,725