I cant seem to get these balanced. Please help.

URCES ork Problem 4-4A (Part Level Submission) Jarmuz Management Services began business on January 1, 2015, with a capital investment of $81,320. The columns of the worksheet at the end of 2015 are as follows. Leve! t Level rt Study JARMUZ MANAGEMENT SERVICES Worksheet For the Year Ended December 31, 2015 Trial Balance Adjusted Trial Balance Dr. Cr. Dr. Cr. Cash 13,530 13,530 Accounts Receivable 28,250 28,250 Prepaid Insurance 3,630 2,420 Land 67,440 67,440 Buildings 125,600 125,600 Equipment 59,420 59,420 Accounts Payable 12,250 12,250 Unearned Rent Revenue 6,020 1,620 Mortgage Payable 127,100 127,100 Common Stock 81,320 81,320 Retained Earnings 53,980 53,980 Dividends 21,810 21,810 Service Revenue 91,600 91,600 Rent Revenue 28,720 33,120 Salaries and Wages Expense 42,200 42,200 Advertising Expense 20,130 20,130 Utilities Expense 18,980 18,980 Totals 400,990 400,990 Insurance Expense 1,210 Depreciation Expense 6,930 Accumulated Depreciation-Buildings Accumulated Depreciation-Equipment 3,060 Interest Expense 3,870 Interest Payable 11,870 11,870 Totals 419,790 419,790 (a) Prepare a classified balance sheet. (Note: $30,800 of the mortgage note payable is due for payment next year.) (List current assets in order of liquidity JARMUZ MANAGEMENT SERVICES Balance Sheet December 31, 2015 Assets Current Assets Cash 13530 Accounts Receivable 28250 Prepaid Insurance 2420 Total Current Assets 44200 Property, Plant and Equipment Land 67440 Buildings 125600 Less Accumulated Depreciation. 3060 122540 Equipment 59420 Less Accumulated Depreciation 3870 55550 245530 Total Property, Plant and Equipment 289730 Liabilities and Stockholders' Equity Current Liabilities Accounts Payable 12250 Uneamed Rent Revenu 1620 Interest Payable 11870 Mortgage Payable 30800 Total Current Uabilities 56540 Long-term Liabilities Mortgage Payable 127100 Total Labilities 127100 Stockholders' Equity Common Stock 81320 Retained Earnings 53980 Total Stockholders' Equity 135300 Total Liabilities and Stockholders' Equity