determine the company's accounting equation

Requirement 1. Determine the company's accounting equation, and label each element as a debit amount or a credit amount. If you use $26,000 for the owner's equity, why is the accounting equation out of balance? Complete the accounting equation below, and then below each element, select whether it is a debit or credit account. Finally, enter the amount for each element into the accounting equation, using $26,000 for owner's equity. Note that the equation will not balance. + Unadjusted Trial Balance Winston Cottage Management Services Unadjusted Trial Balance March 31, 2019 Account Title H Cash Accounts receivable Supplies Land Building Accounts payable Note payable Leigh Clayborn, capital Leigh Clayborn, withdrawals Service revenue Interest expense Rent expense Salaries expense Utilities expense S Debit Balance 27,440 4,100 360 11,500 29,000 1,700 460 1,750 3,700 190 80 200 3 $ Credit 1,700 44,100 26,000 8,400 90.200