financial reporting & anaylsis 13th edition, gibson. Chapter 3 problem 2. balance sheet problem. I cannot get my assets to equal my liabilities & se. I have checked all the figures. made sure all accounts are in the proper sections. I have assets equal to $307,000 and my liabilities equal $303,000. Any suggestions?

Common Stock 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 3000

receivable, less allowance of 3000 58000

accrued income taxes 3000

inventory 54000

other accrued expenses 8000

current portion of longe term debt 7000

prepaid expenses 2000

other assets (long term) 7000