Because I've passed the Level III manual I've started to re-use the working papers I did the calculations on. I only used one side of the paper so now use the reverse for rough notes. (I hate throwing things out so recycle paper this way). So, most of my notes are now hard to find.
I do know where you might have gone wrong so rather than give you the answer, I'll give you a hint. (This will be better for you as it may help the process stick). Subtract what you get for profit from the answer page. Then go back to the original trial balance and see if you can find that figure. I think that's where I went wrong the first time. I did all these exams at least twice - some three times.
I don't know how you've approached this question. One method is to take each adjustment and see how it affects the profit (as they don't ask for a Profit & Loss Account). Myself, I wrote out each part as a journal entry to help it stick in my mind.
Edited at 30 Aug 2011 03:21 PM GMT