I can't seem to balance this ledger and I think I might be doing it wrong. Can anyone please help me understand?

Trap Adventures, Inc.   Unadjusted Trial Balance

December 31, 2015

Cash     $              60,000  

Purchase Office Equipment     17500

Prepaid Rent     18000  

Office Supplies     1500

12-month Insurance Premium        3,600  

Wages Payables     $              10,750  

Accounts Receivable                    54,000

Wages Payables                     12,125  

Office Equipment Service Expense       350  

Telephone Expense                          450  

Dividends                       3,000  

Totals    $              90,275  $              91,000