Based on all the photos provided below, why is my balance sheet not balancing out?

Balance Sheet 2/31/18 Current Assets 84,300 60,602 153,000 Cash Cash in Savings Account Accounts Receivable Less: Allowance for doubtful accounts Merchandise Inventory Prepaid Insurance Supplies Total Current Assets Plant Assets Office Equipment Less: Accumulated Depreciation-Office Equipment 12,500 65,000 1,500 5,100 357,002 190,000 380,000 180,000 Land Building Less: Accumulated Depreciation-Building Total Plant Assets, net of deppreciation 12,000 690,000 1,047,002 Liabilities & Equity Current Liabilities 21,000 32,500 6,000 375 17,500 8,200 Accounts Payable Wages & Salaries Payable Unearned Rent Revenue ntrest Payble Income Tax Payable Dividends Payable Total Current Liabilities Long Term Liabilities Notes Payable Mortgage Notes Payable 45,000 200,000 245,000 Total long term liabilities Equity Common Stock Retained Earnings Dividends Payable Total Equity Total Liabilities and Equity 190,000 597,054 8 39 90 91 92 14,200 1, 103,429 General Ledger Credit in Ref. Debit Credit Debit redit 2018 1030 Accounts Recelvable Ref Debit Credit Debit Credit 4,000 7.000 57,000 Roo U1 1035 Allowance for Doubtful Accts. Post Ref Debit CreditDebit Credit Balance- Nov. 30, 2018 1,500 Post Ref Balance Explanation Debit Credit Debit Credit Balance Nov. 30, 2018 8/16 General Ledger Acct. Debi Credit brGan Balance- Nov 30, 2018 1060 Credit Debit Credit ric Ret. Debit 16,000 Balance 1510 Office Equipment Post Ref. Debit Credit Credit Debit Explanation Balance- Nov. 30. 2018 1515 Accum. Depr.-Office Equ Balance Post Ref.Debit Credit CreditDebit Explanation |Balance- Nov. 30, 2018 Balance 1520 Land Post Ref Credit Debit Credit Debit Balance Post Ref. Debit 1530 Building Credit Debit Credit Explanation 180,000 Balance- Nov. 30, 2018 Balance Post Ref. Debit 535 Accum. Depr. Building Credit Credit Debit Explanation 16 No. 2010 Accounts Payable Balance Post Ref. Debit Credit Credit Explanation Balance 2020 Wages & Salaries Payable Post Ref. Debit Credit Debit Credit ealance - Noy 30, 2018 Post Ref Balance 2030 Unearned Rent Revenue Credit Explanation Debit Credit Debit Balance - Nov. 30, 2018 2040 Interest Payable Balance Credit Ref. Debit CreditDebit Balance- Now. 30, 2018 2050 Income Taxes Payable Balance Post Ref. Debit Credit Credit Debit Explanation Balance Nov. 30, 2018 Post Ref. Debit Balance 2500 Dividends Payable Credit Debit Credit Balance-Nov. 30, 2018 7 Post Ref. Debit Balance 700 Note Payable Credit Explanation Credit Debit Balance - Nov. 30, 2018 0/16 General Ledger No. Balance 2800 Mortgage Note Payable Post Ref.Debit Credit Credit Debit Explanation Balance 3000 Common Stock Credit Dobit Credit Ref.Debit Balance 3800 Retained Earnings Post Ref. Debit Credit Credit Debit Balance Nov 30 2018 3900 Dividends Balanco Post Ref. Debit Credit Credit Debit Explanation Balance Nov. 30, 2018 3999 Income Summary Post Ref Balance Explanation Debit CreditDebit Credit Balance Nov. 30, 2018 4010 Sales Revenue Post Balance Explanation Ref. Debit Credit Debit Credit 2232200 2372200 30 100 Sales Returns and Allowances Post Ref. Debit Balance Explanation Credit Debit Credit 7,200 21200 Post Credit Credit Debit Explanation Debit salance Nov 30 2018 5010 Cost of Goods Sold Post Ref. Debit Balance Credit Credit Debit Explanation Balance- Nov 30, 2018 Balance 6000 Wage & Salary Expense Post Ref. Debit Explanation Credit Debit Credit Balance Nov 30, 2018 6010 Insurance Expense Post Balance Ret.Debit Credit Debit Credit Explanation 4,000 Balance Nov. 30, 2018 6020 Utilities Expense Post Balance Ref. Debit Credit Debit Credit Explanation Balance Nov. 30, 2018 73,800 Post Ref 030 Supplies Expense Balance Debit Credit DebitCredit Balance - Nov. 30, 2018 26,000 2/16 6040 Ref. Deblt Credit Debit alance Nov alance ation E Credit Debit Credit Ref. Debit 11,000 Now. 30, 2018 Balance Balance 6060 Bad Debt Credit Credit Debit Ref. Debit Balance 7000 Interest Expense Post Credit Credit Debt Debit 4.125 Balance-Nov. 30, 2018 Post Ref. Debit Balance 7100 Interest Revenue Ex Credit Credit Debit Post Ref. Debit Balance 7150 Rent Revenue Credit Debit Credit Explanation Balance Nov. 30, 2018 Balance 9000 Income Tax Expense Credit Ref. Debit Credit Debit Explanation Balance - Nov. 30, 2018 5 13/16 Rocky Ram, Ine. Adjusting Journal Entries Acct. Ref AJ1 500 Accum. Depr. Expense-Building 1,000 +000 600-1500 repoid Iour urancC Supplies t Revenus s aucovat Albuco-Expense 17,500 ayable Rocky Ram, Inc. Income Statement For the Year Ended 12/31/18 les Revenve 2,372,20o 7,200 ales fetu ct Soles 333, 9a5,125 Operat elho 748,500 800,L100 G.000 debt cxpens CS xpensc Totai selling Expenses aistcative Expenses cquip_t12,000 ites- pense Toto hitics and gains 29,025 Other Rcvenu 602 3,000 Intfc cst Revcnve Cli et Trcome 70,627 Rocky Ram, Inc. Retained Earnings Statement For the Year Ended 12/31/18 d: Ne ess : Dividends Income 6,000 Declared