I can't seem to balance the balance sheet. I am not sure what I did wrong. I would love to have someone double-check my answers and find my mistake. Thanks! :)

Problem 3-5A Prepare financial statements from an adjusted trial balance when net income is positive (LO3-5) Boilermaker Unlimited specializes in building new homes and remodeling existing homes, Remodeling projects include adding game rooms, changing kitchen cabinets and countertops, and updating bathrooms. Below is the year-end adjusted trial balance of Boilermaker Unlimited. Credits BOILERMAKER UNLIMITED Adjusted Trial Balance December 31, 2021 Accounts Debits Cash $ 15,900 Accounts Receivable 24,900 Supplies 31,900 Prepaid Insurance 6,900 Equipment 612,500 Accumulated Depreciation Accounts Payable Salaries Payable Utilities Payable Notes Payable (due in 5 years) Common Stock Retained Earnings Dividends 25,900 Service Revenue-new construction Service Revenue-remodeling Salaries Expense 159,000 Supplies Expense 284,000 Depreciation Expense 49,000 Insurance Expense 24,900 Utilities Expense 41,900 Interest Expense Service Fee Expense 72,000 Totals $1,357,200 $ 196,000 30,900 27,900 4,900 140,000 195,000 40,500 445,000 277,000 8,400 $1,357,200 Required: 1. Prepare an income statement for the year ended December 31, 2021. 2. Prepare the statement of stockholders' equity for the year ended December 31, 2021, note that during the year the company issued additional common stock for $29,000. This amount is included in the amount for Common Stock in the adjusted trial balance. 3. Prepare the classified balance sheet for the year ended December 31, 2021. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Prepare the statement of stockholders' equity for the year ended December 31, 2021, note that during the year the company Issued additional common stock for $29,000. This amount is included in the amount for Common Stock in the adjusted trial balance. BOILERMAKER UNLIMITED Statement of Stockholders' Equity For the Year Ended December 31, 2021 Total Common Retained Stockholders Stock Earnings Equity Balance at January 1 $ 166,000 $ 40,500 $ 206,500 Issuance of Common Stock 29,000 29,000 Add: Net Income 84,600 84,600 Less: Dividends (25,900) (25,900) Balance at December 31 $ 137,000 $ 99,200 s 236,200 Required 1 Required 2 Required 3 Prepare an income statement for the year ended December 31, 2021. BOILERMAKER UNLIMITED Income Statement For the Year Ended December 31, 2021 Service Revenues: $ 445,000 Service Revenue - New Construction Service Revenue - Remodeling 277,000 Total Revenues $ 722,000 $ 159,000 284,000 49,000 Expenses: Salaries Expense Supplies Depreciation Expense Insurance Expense Utilities Expense Interest Expense Service Fee Expense 24,000 41,000 8,400 72,000 Total Expenses 637,400 Required 1 Required 2 Required 3 Prepare the classified balance sheet for the year ended December 31, 2021. (Amounts to be deducted should be indicated by a minus sign.) BOILERMAKER UNLIMITED Balance Sheet December 31, 2021 Assets Liabilities Current Assets: Cash $ 15,900 $ 30,900 Current Liabilities: Accounts Payable Salaries Payable Utilities Payable Accounts Receivable Supplies Prepaid Insurance 24,900 31,900 6,900 27,900 4,900 63,700 Total Current Assets Long-term Assets: Equipment Accumulated Depreciation 140,000 $ 203,700 79,600 Total Current Liabilities Long-term Liabilities: 612,500 Notes Payable (196,000) Total Liabilities Stockholder's Equity Common Stock Retained Earnings Total Stockholders' Equity $ 496,100 Total Liabilities and Stockholders' Equity 137,000 99,200 236,200 $ 439,900 Total Assets