I am supposed to find mistakes in rhis balance sheet and or list things I would point out to this client. I do not know what I am missing.

Test Company Balance Sheet As of February 28, 2015 Dec 2014 Jan 2015 Feb 2015 ASSETS Current Assets Bank Accounts Bank #1 52,342.15 33,039 31 34,752.80 Bank #2 36801 1,076 88 1,405.91 Patty Cash 1,778.19 1.778.19 1.778.19 52.698 33 Savings 31 60.072.90 60,072 90 Savings #2 0.02 002 0.02 Total Bank Accounts $ 107,684.70 $ 95,967.30 $ 98,009.82 Accounts Receivable Accounts Receivable (A/R) B404.71 1 5293.10 2.569.06 Total Accounts Receivable 8,404.71 $ 15,293.10 $ 2.569.06 Other current assets Inventory 7,700.50 7 ,917.88 9,683.30 2,358 96 500.07 Undeposited Funds 1,834 02 Total Other current assets $ 10,059.46 $ 8,417.95 $ 11,517.32 Total Current Assets $ 126,148.87 $ 119,678.35 $ 112,096.20 Fbced Assets Accumulated Depreciation -58,522.00 -58,522.00 -58,522.00 24,000.00 24,000.00 Vehicle 24,000.00 38 896 55 38,896 55 Equipment 4 0,259.99 9,172.30 Furniture & Fixtures 9,172 30 9 .172 30 Leasehold Improvements 193, 911.30 193911.80 193,911.80 Total Fixed Assets $ 207,458.65 $ 207,458.65 $ 208,822.09 TOTAL ASSETS $ 333,607.52 $ 327,137.00 $ 320,918.29 LIABILITIES AND EQUITY Liabilities Current Liabilities Accounts Payable 3,592.29 9 .872.49 Accounts Payable (AP) 10,706.79 Total Accounts Payable 3,592.29 $ 9,872.49 $ 10,706.79 Other Current Liabilities Gift Cards 482.44 127.20 -7739 Sales Tax Payable 12.136.10 10.967 59 9 .357 66 Total Other Current Liabilities $ 12,618.54 $ 11,094.79 $ 0,280,27 Total Current Liabilities $ 16,210.83 $ 20,967.28 $ 19,987.06 Long-Term Liabilities Loan from Parents 170,128.13 1 67,594 94 165,046 45 Total Long-Term Liabilities $ 170,128.13 $ 167,594.94 $ 165,046.45 Total Liabilities $ 186,338.96 $ 188,562.22 $ 185,033.51 Equity Jim Brown -29.789.00 -39,349.58 -39,349.58 Opening Balance Equity 72,594.36 72,594.36 72,594 38 Steve Johnson -4,500.00 4,500.00 4,500.00 Retained Earnings 108,963.20 108,963.20 Net Income 108,963 20 866 80 1,823 20 Total Equity $ 147,268.56 $ 138,574.78 $ 135,884.78 TOTAL LIABILITIES AND EQUITY $ 333,607.52 $ 327,137.00 $ 320,918.29