Could you tell me what I'm missing for Assets and Liabilities to balance in the balance sheet. I think I should have "Sales Discounts" somewhere in the income statement but I don't know where to place it.

No Date General Journal Debit Credit 1 Jul 17 Inventory Accounts Payable 11,100 11,100 2 2 Jul 31 Cash 36,960 Sales Revenue 36,960 2 3 Jul 31 Cost of Goods Sold Inventory 8,400 8,400 4 Aug 12 Inventory Cash 8,960 8,960 5 Aug 22 Accounts Receivable Sales Revenue 30,360 30,360 6 Aug 22 Cost of Goods Sold Inventory 7,180 7,180 N 7 Sep 19 Accounts Payable Cash 11,100 11,100 8 Sep 27 Cash Accounts Receivable 18,216 18,216 Oct 27 Inventory Cash 20,400 20,400 10 Nov 20 Cash Sales Revenue 69,960 69,960 11 Nov 20 Cost of Goods Sold 17,740 Adjusted Assets Current Assets: Cash Inventory Accounts Receivable Allowance for Uncollectible Accounts $ LL GREAT ADVENTURES, INC. Balance Sheet December 31, 2022 Liabilities Current Liabilities: 121,686 Accounts Payable 10,200 Income Tax Payable 81,104 Interest Payable (3,200) 0 Total Current Liabilities O Notes Payable 209,790 Total Liabilities Stockholders' Equity 53,000 Common Stock (28,000) Retained Earnings 0 0 Total Stockholders' Equity $ 234,790 Total Liabilities and Stockholders' Equity 25,280 15,300 1,150 0 41,730 46,000 87,730 Total Current Assets Long-term Assets: Equipment Accumulated Depreciation 23,480 123,850 0 Total Assets 147,330 235,060 $