Please Help me !

[lalazuardy]

I got problem with my adjusting trial balance, and the transactions. and there is my answer, if it wrong please correct my answer. My ledger is attached above
Here is the questions:

On October 1, 2021, Najjmi Kutilang launched a computer services company called NAJJ Computer., which provides consulting services, computer system installations and program development. Kutilang adopts the calendar year for reporting purposes and expects to prepare the company’s first set of financial statements on December 31, 2021. NAJJ’s initial chart of accounts follows:

No.​	Account Title​	No.​	Account Title​
101	Cash	302	N. Kutilang, Withdrawals
106	Account Receivable	403	Computer Service Revenue
126	Computer Supplies	612	Depreciation Expense - Office equipment
128	Prepaid Insurance	613	Depreciation Expense - Computer equipment
131	Prepaid Rent	623	Wages Expenses
163	Office Equipment	625	Salaries Expense
164	Accumulated Depreciation - Office equipment	637	Insurance Expense
167	Computer Equipment	640	Rent Expense
168	Accumulated Depreciation- Computer equipment	652	Computer supplies expense
201	Account Payable	655	Advertising Expenses
210	Wages Payable	676	Mileage Expenses
232	Unearned Service Revenue	677	Miscellaneous Expenses
301	N. Kutilang, Capital	684	Repair Expenses- Computer

The followings are transactions for the NAJJ Computer Sdn. Bhd.:

Oct.	1	Najjmi Kutilang invested RM55,000 cash, a RM20,000 computer equipment and RM8,000 of office equipment in exchange for N. Kutilang’s capital.
	1	Najjmi Kutilang hired Jasmine Jenkin as a clerk with salary of RM750 per month.
	2	NAJJ paid RM4,400 cash for four months’ rent.
	3	NAJJ purchased RM1,420 of computer supplies on credit from Harris Office Products.
	5	NAJJ paid RM2,400 cash for one year’s premium on a property and liability insurance policy.
	6	NAJJ billed Easy Leasing RM6,200 for services performed in installing a new Web Server.
	8	NAJJ paid RM1,420 cash for the computer supplies purchased from Harris Office Products on October 3.
	10	NAJJ hired Lyn Addie as a part time technician for RM50 per day, as needed.
	12	NAJJ billed Easy Leasing another RM1,400 for services performed.
	15	NAJJ received RM4,800 cash from Easy Leasing as partial payment on its account.
	17	NAJJ paid RM805 cash to repair computer equipment that was damaged when moving it.
	20	NAJJ paid RM1,940 cash for an advertisement in Padang News.
	22	NAJJ received RM1,400 cash from Easy leasing on its account.
	28	NAJJ billed IFM Company RM5,208 for service performed.
	31	NAJJ paid Jasmine’ salary for October 2021.
	31	NAJJ paid RM875 cash for Lyn Addie wages for seven days work.
	31	Najjmi Kutilang withdrew RM3,600 cash from the company for personal use.
Nov	1	NAJJ reimbursed Najjmi Kutilang in cash for business automobile mileage allowance (Najjmi Kutilang logged 1,000 km at RM0.32 per km).
	2	NAJJ received RM4,633 cash from Liu Corporation for computer services performed.
	5	NAJJ purchased computer supplies for RM1,125 cash from Harris Office Products.
	8	NAJJ billed Gomez Enterprise RM5,668 for service performed.
	13	NAJJ received notification from Alex’s Engineering Enterprise that NAJJ Computer Sdn. Bhd. bid of RM3,950 for an upcoming project is accepted.
	18	NAJJ received RM2,208 cash from IFM Company as partial payment of the October 28 bil.
	22	NAJJ donated RM250 cash to the Rumah Anak Yatim Tuaran in the company’s name.
	24	NAJJ completed work for Alex’s Engineering Enterprise and sent it bill for RM3,950.
	25	NAJJ sent another bill to IFM Company for the past due amount of RM3,000.
	28	NAJJ reimbursed Najjmi Kutilang in cash for business automobile mileage (1,200 km).
	30	NAJJ paid Jasmine’ salary for November 2021.
	30	NAJJ paid RM 1,750 cash for Lyn Addie’s wages for 14 days’ work.
	30	Najjmi Kutilang withdrew RM2,000 cash from the company for personal use.
Dec	2	Paid RM1,025 cash to Hillside Mall for NAJJ Computer Sdn. Bhd.’ Share of mall advertising costs.
	3	Paid RM500 cash for minor repairs to the company’s computer.
	4	Received RM3,950 cash from Alex’s Engineering Enterprise For the receivable from November.
	10	Paid cash to Lyn Addie for six days of work at the rate of RM50 per day.
	14	Notified by Alex’s Engineering Enterprise That NAJJ’s bid of RM7,000 on a proposal project has been accepted. Alex’s paid an RM1,500 cash advance to NAJJ Computer Sdn. Bhd..
	15	Purchased RM1,000 of computer supplies on credit from Harris Office Products.
	16	Sent a reminder to Gomez Enterprise to pay the fee for services recorded on November 8.
	20	Completed a project for Liu Corporation and received RM5,625 cash.
22-26	Took the week off for the holidays.
	28	Received RM3,000 cash from Gomez Enterprise on its receivable.
	29	Reimbursed Najjmi Kutilang’s business automobile mileage (600 km at RM0.32 per km).
	31	NAJJ paid Jasmine’ salary for December 2021.
	31	Najjmi Kutilang withdrew RM1,300 cash from the company for personal use.

The following additional facts are collected for use in making adjusting entries prior to preparing financial statements for the company’s first three months.

• The December 31 balance of computer supplies shows RM580 still available.
• Three months have expired since the 12-months insurance premium was paid in advance.
• As of December 31, Lyn Addie has not been paid for four days of work at RM50 per day.
• The company’s computer and office equipment are expected to have a five-year life with no salvage value. NAJJ decided to use straight line method for the depreciation expenses estimation.
• Three of the four months’ prepaid rent has expired.

Required (PART 1):

• Prepare journal entries to record each of the transactions for NAJJ Computer Sdn. Bhd.
• Open ledger account and post the journal entries to each of the account.
• Prepare an unadjusted trial balance as of the end of December 2021.
• Prepare adjusting entries. Post those entries to the accounts in the ledger
• Prepare an adjusted trial balance as of December 31, 2011.

Prepare a post-closing trial balance as of December 31, 2021.

This is my answer, if it wrong please correct my answer

1. general Journal

Date	Description	Post Ref.	Debit	Credit
October	1​	Cash	101​	RM 55.000
		Computer Equipment	106​	RM 20.000
		Office Equipment	163​	RM 8.000
		N. Kutilang, Capital	301​		RM 83.000
	2​	Prepaid Rent	640​	RM 4.400
		Cash	101​		RM 4.400
	3​	Computer Supplies	126​	RM 1.420
		Account Payable	201​		RM 1.420
	5​	Prepaid Insurance	128​	RM 2.400
		Cash	101​		RM 2.400
	6​	Account Receivable	106​	RM 6.200
		Computer Services Revenue	403​		RM 6.200
	8​	Account Payable	201​	RM 1.420
		Cash	101​		RM 1.420
	12​	Account Receivable	106​	1400​
		Computer Services Revenue	403​		1400​
	15​	Cash	101​	RM 4.800
		Account Receivable	106​		RM 4.800
	17​	Repair Expense - Computer	684​	RM 805
		Cash	101​		RM 805
	20​	Advertising Expense	655​	RM 1.940
		Cash	101​		RM 1.940
	22​	Cash	101​	RM 1.400
		Account Receivable	106​		RM 1.400
	28​	Account Receivable	106​	RM 5.208
		Computer Service Revenue			RM 5.208
	31​	Salaries Expense	625​	RM 750
		Cash	101​		RM 750
	31​	Wages Expense	623​	RM 875
		Cash	101​		RM 875
	31​	N. Kutilang, Withdrawals	302​	RM 3.600
		Cash	101​		3600​
Nov	1​	Mileage Expense	676​	320​
		Cash	101​		320​
	2​	Cash	101​	4633​
		Computer Service Revenue	403​		4633​
	5​	Computer Supplies	126​	1125​
		Cash	101​		1125​
	8​	Account Receivable	106​	5668​
		Computer Service Revenue	403​		5668​
	18​	Cash	101​	2208​
		Account Receivable	106​		2208​
	22​	Miscellaneous Expenses	677​	250​
		Cash	101​		250​
	24​	Account Receivable	106​	3950​
		Computer Service Revenue	403​		3950​
	28​	Mileage Expense	676​	384​
		Cash	101​		384​
	30​	Salaries Expense	625​	750​
		Cash	101​		750​
	30​	Wages Expense	623​	1750​
		Cash	101​		1750​
	30​	N. Kutilang, Withdrawals	302​	2000​
		Cash	101​		2000​
December	2​	Advertising Expense	655​	1025​
		Cash	101​		1025​
	3​	Repairs expense - Computer	684​	500​
		Cash	101​		500​
	4​	Cash	101​	3950​
		Account Receivable	106​		3950​
	10​	Wages Expense	623​	300​
		Cash	101​		300​
	14​	Cash	101​	1500​
		Unearned Computer Service Revenue	232​		1500​
	15​	Computer Supplies	126​	1000​
		Account Payable	201​		1000​
	20​	Cash	101​	5625​
		Computer Service Revenue	403​		5625​
	28​	Cash	101​	3000​
		Account Receivable	106​		3000​
	29​	Mileage Expense	676​	192​
		Cash	101​		192​
	31​	Salaries Expense	625​	750​
		Cash	101​		750​
	31​	N. Kutilang, Withdrawals	302​	1300​
		Cash	101​		1300​

2. Unadjusted Trial Balance

NAJJ Computer
Unadjusted Trial Balance
31 December 2021
Cash	RM 55.280
Account Receivable	RM 7.068
Computer Supplies	RM 3.545
Prepaid Insurance	RM 2.400
Prepaid Rent	RM 4.400
Office Equipment	RM 8.000
Accumulated Depreciation - Office Equipment
Computer Equipment	RM 20.000
Accumulated Depreciation - Computer Equipment
Account Payable		RM 1.000
Wages Payable
Unearned Service Revenue		RM 1.500
N. Kutilang, Capital		RM 83.000
N. Kutilang, Withdrawals	RM 6.900
Computer Service Revenue		RM 32.684
Depreciation Expense - Office Equipment
Depreciation Expense - Computer Service
Wages Expense	RM 2.925
Salaries Expense	RM 2.250
Insurance Expense
Rent Expense
Computer Supplies Expense
Advertising Expenses	RM 2.965
Mileage Expense	RM 896
Miscellaneous Expense	RM 250
Repair Expenses - Computer	RM 1.305
	RM 118.184	RM 118.184

3. Adjusting Entries

Date	Description	Post Ref.	Debit	Credit
December	31​	Computer Supplies Expense	652​	2965​
		Computer Supplies	126​		2965​
	31​	Insurance Expense	637​	600​
		Prepaid Insurance	128​		600​
	31​	Wages Expense	623​	200​
		Wages Payable	210​		200​
	31​	Depreciation Expense - Computer Equipment	613​	1000​
		Accumalated Depreciation - Computer Equipment	168​		1000​
	31​	Depreciation Expense - Office Equipment	612​	400​
		Accumalated Depreciation - Office Equipment	164​		400​
	31​	Rent Expense	640​	3300​
		Prepaid Rent	131​		3300​

4. Adjusted trial balance

NAJJ Computer
Unadjusted Trial Balance
31 December 2021
Cash	RM 55.280
Account Receivable	RM 7.068
Computer Supplies	RM 580
Prepaid Insurance	RM 2.000
Prepaid Rent	RM 1.100
Office Equipment	RM 8.000
Accumulated Depreciation - Office Equipment	RM 400
Computer Equipment	RM 20.000
Accumulated Depreciation - Computer Equipment	RM 1.000
Account Payable		RM 1.000
Wages Payable		RM 200
Unearned Service Revenue		RM 1.500
N. Kutilang, Capital		RM 83.000
N. Kutilang, Withdrawals	RM 6.900
Computer Service Revenue		RM 32.684
Depreciation Expense - Office Equipment	RM 400
Depreciation Expense - Computer Service	RM 1.000
Wages Expense	RM 3.125
Salaries Expense	RM 2.250
Insurance Expense	RM 400
Rent Expense	RM 3.300
Computer Supplies Expense	RM 2.965
Advertising Expenses	RM 2.965
Mileage Expense	RM 896
Miscellaneous Expense	RM 250
Repair Expenses - Computer	RM 1.305
	RM 121.184	RM 118.384

 

[kirby]

The Forum policy is that you do the work before asking questions and you have done that. So, assuming your unadjusted trial balance is correct then the errors are in the adjusted trial balance as follows:

Prepaid Insurance should be $2,400 -600= 1,800 not 2000
The Accum Depreciation for Office and Computer are both shown as debit balances. They are credit balances.
Insurance Expense is shown as 600 and should be 400.

Overall, you are on the right path. You need the discipline to go back over your work until you find the errors. I know you get tired and dispirited when things do not balance but going back over your work is the only way to attack the problem.

Good Luck!