UK I can't get this trial balance to balance!

[accountingstudent2311]

can someone please help me?
I've made 12 accounts: cash, court & pavilion, repairs expense, bar fittings & equipment, wine & spirits, foods, drawings, trade payable, wages expense, cost of sales, revenue, overdraft (from my entries, there seems to be more cash going out than in)

I have on the credit side 7750 but just a glance at the debit accumulation it is so much more, I don't know what I'm doing wrong and this is the second attempt


also, please ignore my notes on the question paper, they're from my first attempt.

 

[accountingstudent2311]

this is my trial balance

 

[accountingstudent2311]

my complete workings

I've separated the accounts into assets & expenses and liabilities, equity and income

 

[accountingstudent2311]

ok so I think I know what I've done wrong.

note 10 says no food stock remaining, so that is 0 in the food account in trial balance.
cash should be 0 in debit column?

 

[Werner Reisacher]

Double entry Accounting requires that every transaction is entered once in a Debit Account and once in a Credit Account. Consequently, if the Trial Balance does not balance, you have not followed this rule on all transactions. The fastest way to find such an error is to cross off the debit entry on each transaction on the trial balance against the corresponding credit entry. You will find, that you either have entered one of the amounts twice in either debit or credit or forgot to enter the corresponding debit or credit side entry for one of the transactions.