Based on the accounting equation, what is wrong with the balance sheet?

$\backslash$table$[[$Mamma$\text{'}$s Shop$],[$Balance Sheet$],[$As of December $31,2022],[$In U$.$S$.$S$],[$Assets$],[$Current Assets$],[$Cash$,$s$,22,,],[$Accounts receivable,s$,3,,],[$Inventory$,$s$,36,,],[$Total current assets,,,,$61],[$Non$-$current assets$],[$Equipment$,$s$,114,,],[$Store Fixtures,s$,3,,],[$Accumulated depreciation,$s,(6),,],[$Total Non$-$current assets,,,$111,],[$Total assets,,,$$,172,],[,,,,],[$Liabilities & Owners' Equity$],[$Current liabilities$],[$Accounts payable,$s,45,,],[$Bank Line of Credit,$s,3,,],[$Total current liabilities,,,$s,48],[$Non$-$Current liabilities,$s,107,,],[$Total Non$-$Current liabilities,$107,],[$a$,,,,],[$Total Liabilities,,,$5\%,155,],[$Owners$\text{'}$ equity,,,$8,],[$Retained earnings,s$,16,,],[$Common stock,$s,8,,],[$Total owners' equity,,,$$,24],[$Total liabilities and owne,,,s$,]]$