Miscellaneous Expense

Miscellaneous Expense
I have been working on this assignment for two days now, and I just can’t seem to get the dang thing to balance. Any help is appreciated. I have to prepare May journal entries for the following, then do a trial balance. Investment of $1250. Purchase of equipment for $2000 by paying $800 cash and signing a note with 10% rate annually and August 31 maturity date. (this occurred on May 1) Paid $250 for supplies Paid $150 for rental equipment to be used during May Arranged for the rental of equipment during May for $200; Paid $100 cash with remaining $100 due June 1 Received$1500 for lessons provided during May Received $400 in fees for the use of the equipment during May Paid $600 in wages during May Provided two lessons @ $55 each that was paid in April Paid $120 for misc expenses Collected $35 on account Received $800 for salary Paid $90 on account Withdrew $270 Leftover supplies equal $150 Depreciation on equipment totaled $50 Determine accrued interest. As of April 30, Cash has 2175 balance; A/R has 50; Supplies has 120; A/P has 35; Unearned Rev has 200; Capital has 500; Drawing has 300; Fees earned has 2000; Rent expense has 60 and Misc expense has 30. I don’t know what I am doing wrong, but I keep getting different answers each time. Here are the journal entries that I have come up with. Can anyone point out my mistake? a) Stone, Capital 1250 Cash 1250 b) Equipment 2000 Cash 800 Notes Payable 1200 c) Tennis Supplies 250 Cash 250 d) Prepaid Rent 150 Cash 150 e) Rent Expense 100 Cash 100 f) Cash 1500 Lesson fees earned 1500 g) Cash 400 Machine fees earned 400 h) Wage Expense 600 Cash 600 i) Unearned Revenue 110 Lesson fees earned 110 j) Miscellaneous Expense 120 Cash 120 k) Cash 35 Accounts Receivable 35 l) Cash 800 Salary fees earned 800 m) Accounts payable 90 Cash 90 n) Stone, Drawing 270 Cash 270 o) Supplies Expense 220 Supplies 220 p) Depreciated Expense 50 Accumulated Depreciation 50 Plus I cannot figure out the interest. Thanks in advance!

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