1. **Problem Statement:** You prepared an adjusted trial balance but it did not balance. We need to identify common errors that cause imbalance in adjusted trial balances. 2. **Understanding Adjusted Trial Balance:** It lists all ledger accounts with their adjusted debit or credit balances after adjustments. The total debits must equal total credits. 3. **Common Causes of Imbalance:** - Errors in recording adjusting entries (wrong amounts, wrong accounts, or wrong debit/credit sides). - Omitting an adjusting entry. - Posting adjustments twice or not at all. - Mathematical errors in summing debits or credits. - Transposition or slide errors in numbers. 4. **Review Your Adjusting Entries:** - Check each journal entry for correct amounts and proper debit/credit placement. - For example, depreciation expense and accumulated depreciation must be equal and opposite. - Ensure store supplies expense and store supplies adjustments match. - Verify prepaid insurance and insurance expense adjustments. - Confirm salaries payable and sales salaries expense are correctly recorded. 5. **Check Ledger Balances:** - Verify that ledger balances reflect all adjustments correctly. - Confirm that totals of debit and credit columns in the adjusted trial balance are calculated accurately. 6. **Specific Observations from Your Data:** - Some accounts like "Store Supplies" and "Store Supplies Expense" appear multiple times; ensure no double counting. - The cash and accounts receivable adjustments should be carefully checked for errors. - The totals you provided show discrepancies; re-add all debit and credit columns carefully. 7. **Summary:** - The imbalance is likely due to errors in recording or posting adjusting entries or arithmetic mistakes. - Carefully review each adjustment and recalculate totals. **Final advice:** Use a systematic approach: verify each adjusting entry, post correctly, and sum debits and credits precisely to ensure the adjusted trial balance balances.