Hello.
I am having trouble with Comprehensive Problem 2
A copy of the question can be found here:
http://studentoffortune.com/question/1277591/Comprehensive-Problem-2--Ocean-Atlantic-Co-is-a-merchandising-business--A-Guaranteed

Every time I add the debit balances and credit balances on the unadjusted trial balance, they don't match. I'm getting frustrated by it. I have done it like 5 times and I still can't get it.

Here are the totals I got in the ledger accounts:

CASH: 110,410
ACCOUNTS REC- 123,950
MERCHANDISE INV-578,850
PREPAID INSURANCE-16,800
STORE SUPPLIES-13,800
STORE EQUIPMENT-469,500
ACC.DEPR-STORE EQUIP..........56,700
ACCTS PAY..............73,500
SALARIES PAY..........0
CAPITAL STOCK................75,000
RETAINED EARNINGS................480,300
DIVIDENDS-135000
INCOME SUMMARY-0
SALES-.........................3,409,850
SALES RETURNS AND ALLOWANCES-111,700
SALES DISCOUNTS-61,230
COST OF MERCH SOLD-1,721,550
SALES SALARIES EXPENSE-357,600
ADVERTISING EXPENSE-90,000
DEPRECIATION EXP-0
STORE SUPPLIES EXPENSE-2400
MISCELLANEOUS SELLING EXPENSE-13,700
OFFICE SALARIES EXPENSE-197,300
RENT EXPENSE-87,700
INSURANCE EXPENSE-0
MISC ADMIN EXPENSE-7800

I know I have something wrong in the journal entries but I can't figure out what. If anybody can at least tell me what the unadjusted trial balances are, that would be very helpful. I am not able to do the rest of the problem if I can't get equal balances

Any other info will be helpful.

Thank you for your time and responses.