Hi tutor, plz tell me why those two figures are incorrect and what should be the correct figure for them?

ill give u a perfect rate once you explain to me clear!

thank you

Acct. No 101 106 128 163 173 183 201 230 301 302 401 623 645 655 684 Feline Pet Care Trial Balance July 31, 2020 Account Title Cash Accounts receivable Prepaid insurance Equipment Building Land Accounts payable Unearned revenue Dwight Turnbull, capital Dwight Turnbull, withdrawals Revenue Wages expense Equipment rental expense Advertising expense Pet food expense Totals Debit Credit $ 23,300 11,900 12,800 18,500 195,000 139,000 $ 15,840 93,500 295,760 3,500 124,500 61,000 37,000 9,500 18,100 $529,600 $529,600 X Answer is complete but not entirely correct. FELINE PET CARE 295,760 X 0 Statement of Changes in Equity For Year Ended July 31, 2020 Dwight Turnbull, capital, August 1 Add: Investments by owner Total Less: Withdrawals by owner 3,500 Less: Loss 1,100 Dwight Turnbull, capital, July 31 295,760 4,600 291,160 $