I am not sure where is the mistake. Thank you!

Sunrise Plantation Work Sheet (partial) For the year ended December 31, 20- Adjusted Trial Balance Income Statement Balance Sheet Account Title Debit Credit Debit Credit Debit Credit Cash 25,300 9,800 19,600 25,30 9,800 2,300 19,60 2,300 18,60 18,600 Accounts Receivable Merchandise Inventory Prepaid Insurance Store Equipment Accumulated Depreciation- Store Equipment Building Accumulated Depreciation- Building 7,300 7,300 41,400 41,40 27,800 27,80 Land 25,600 25,60 11,800 11,80 600 600 Accounts Payable Wages Payable Mortgage Payable Unearned Rental Revenue 31,600 1,800 31,60 1,800 79,00 79,000 M. Patton, Capital M. Patton, Drawing Income Summary 20,400 20,40 Sales 77,20 19,800 19,600 77,200 2,700 2,500 Sales Returns and Allowances 2,700 Earned Rental Revenue 2,500 Purchases 26,300 26,30 Purchases Returns and Allowances 4,600 4,600 Wages Expense 34,100, 34,10 Supplies Expense 3,500 3,500 2,300 2,300 18,600 18,60 7,300 7,300 Prepaid Insurance Store Equipment Accumulated Depreciation- Store Equipment Building Accumulated Depreciation- Building 41,400 41,40 27,800 27,80 Land 25,600 25,60 11,800 11,80 600 600 31,600 31,60 1,800 1,800 79,00 79,000 Accounts Payable Wages Payable Mortgage Payable Unearned Rental Revenue M. Patton, Capital M. Patton, Drawing Income Summary Sales Sales Returns and Allowances Earned Rental Revenue 20,40 20,400 19,800 19,600 77,200 77,20 2,700 2,700 2,500 2,500 Purchases 26,300 26,30 Purchases Returns and Allowances 4,600 4,600 34,100 34,10 3,500 3,500 2,100 Wages Expense Supplies Expense Insurance Expense Utilities Expense Depreciation Expense-Store Equipment Depreciation Expense--Building 2,100 4,900 4,900 3,600 3,600 3,800 3,800 263,800 263,800 81,00 84,30163,0 159,9 Net Income