Common stock, no par value, 10,000 shares authorized, 5,724 shares issued 3180 Retained earnings 129950

Deferred income tax liability (long term) 24000

Long-term debt 99870

Accounts payable 35000

Buildings 75000

Machinery and equipment 300000

Land 11000

Accumulated depreciation 200000

Cash Receivables, less allowance of $3,000 58000

Accrued income taxes 3000

Inventory 54000

Other accrued expenses 8000

Current portion of long-term debt 7000

Prepaid expenses 2000

Other assets (long term) 7000

I have done my balance sheet and for the assets total i am getting 310,000 and for the liabilities I am getting a total of 307,000. Where am I going wrong. Please help