Java Database Connectivity (JDBC)

HI. I'm having a java.sql.SQLException on my code. I don't understand why the resultset is closed in my try/catch block, since I put the close methods on the finally block.

Please help. I have searched the forum and I did what I could to research on this, but to no avail, i failed.

here is my code:

 private void comboTBMonthItemStateChanged(java.awt.event.ItemEvent evt) {                                              
// TODO add your handling code here:                
       //code, title, gdebit, gcredit, tdebit, tcredit, rdebit, rcredit        == 8 fields
       //fund, daccount, debit, caccount, credit, wtax, dcfa, ccfa,wcfa       
       Connection conn = null, dConn = null;
       Statement stmt = null, dStmt = null;
       ResultSet rs = null, dRs = null;
       String xCode = "", xFund = "";       
       double xDebit = 0, xCredit = 0;
       
       if(evt.getStateChange() == java.awt.event.ItemEvent.SELECTED){
           try{
               Class.forName("com.mysql.jdbc.Driver");
               
               conn = DriverManager.getConnection(accountingLogIn.connectInfo.getUrl(), accountingLogIn.connectInfo.getUser(),
                       accountingLogIn.connectInfo.getPasswd());
               
               dConn = DriverManager.getConnection(accountingLogIn.connectInfo.getUrl(), accountingLogIn.connectInfo.getUser(),
                       accountingLogIn.connectInfo.getPasswd());
               
               stmt = conn.createStatement();
               
               stmt.executeUpdate("DELETE FROM accounting.trialbalance");
               
               rs = stmt.executeQuery(
                       "SELECT daccount, caccount, debit, credit, wtax, LEFT(fund, 2) AS fund " +
                       "FROM accounting.jdv " +
                       "WHERE MONTH(jdvdate) = '"+ comboTBMonth.getSelectedItem() +"' " +
                       "AND YEAR(jdvdate) = '"+comboTBYear.getSelectedItem()+"'");               
               rs.beforeFirst();
               int i = 0, x = 0;
               while(rs.next()){
                   xFund = rs.getString("fund");
                   if(rs.getDouble("debit") != 0){
                        xCode = rs.getString("daccount");
                        xDebit = rs.getDouble("debit");
                        dStmt = dConn.createStatement();
                        dRs = dStmt.executeQuery(
                                "SELECT account, title, gfcredit, gfdebit, tfcredit, tfdebit, rfcredit, rfdebit " +
                                "FROM accounting.trialbalance");
                        dRs.last();
                        i = dRs.getRow();
                        //JOptionPane.showMessageDialog(this, i + " # row in trialbalance");
                        if(i == 0){
                            if(xFund.equals("GF")){
                                dStmt.executeUpdate(
                                        "INSERT INTO accounting.trialbalance" +
                                        "(account, gfdebit)" +
                                        "VALUES('"+ rs.getString("daccount") +"', '"+ rs.getString("debit") +"')");
                            }
                        }
                        else{
                          //  JOptionPane.showMessageDialog(this, i + " with contents");
                            dRs.beforeFirst();
                            int y = 0;
                            while(dRs.next()){
                            //    JOptionPane.showMessageDialog(this, xFund);
                                if(xFund.equals("GF")){
                              //      JOptionPane.showMessageDialog(this, dRs.getString("account") + " trial account");
                                    if(dRs.getString("account").equals(rs.getString("daccount"))){
                                        JOptionPane.showMessageDialog(this, "insert this");
                                        dStmt.executeUpdate(
                                                "UPDATE accounting.trialbalance " +
                                                "SET gfdebit = '"+ (dRs.getDouble("gfdebit") + 5000) +"' " +
                                                "WHERE account = '"+ rs.getString("daccount")+"'");
                                        JOptionPane.showMessageDialog(this, "updated");
                                    }
                                    else{
                                        dStmt.executeUpdate(
                                            "INSERT INTO accounting.trialbalance" +
                                            "(account, gfdebit)" +
                                            "VALUES('"+ rs.getString("daccount") +"', '"+ rs.getString("debit") +"')");
                                    }
                                        
                                }                             
                            }                            
                        }
                   }                            
               }                      
               
               displayTable(tableTB, "SELECT * FROM accounting.trialbalance ORDER BY account", scrollTB, getModelTableTB(), tbwidth);
           }
           catch(SQLException ex){
               JOptionPane.showMessageDialog(this, ex + " A");
           }
           catch(ClassNotFoundException ex){            
           }
           finally{
               try{
                   dRs.close();
                   dRs = null;                   
                   dStmt.close();
                   dStmt = null;
                   rs.close();
                   rs = null;
                   stmt.close();
                   stmt = null;
                   conn.close();
                   conn = null;
               }
               catch(SQLException ex){
                   JOptionPane.showMessageDialog(this, ex + " B");
               }
           }
       }
    }