I have a list a trial balances and their account balances, and I am required to prepare a balance sheet and an income statement. My balance sheet is not balancing and I wanted to know if my accounts were correctly listed on the balance sheet and the income statement. The income statement is partially done. My difference on the balance sheet is highlighted in red.

Trial Balance Cash and equivalents Notes receivable Accounts receivable Allowance for bad debts Raw materials Work-in-process Finished goods Prepaid expenses Deferred income taxes Other current assets Land Buildings and improvements Machinery and equipment Accumulated depreciation Patents and trademarks Goodwill Other noncurrent assets Notes payable to banks Accounts payable Accrued advertising Accrued operating expenses Accrued compensation Other accrued expenses Income taxes payable Other current liabilities Long-term notes payable Bonds payable Capitalized lease obligations Deferred income taxes Other noncurrent liabilities Preferred stock, $10 par value Common stock, $0.01 par value Additional paid-in capital $22,311,622.00 $11,155,618.00 $223,115,447.00 ($8,924,649.00) $78,090,483.00 $167,336,585.00 $100,402,106.00 $37,929,719.00 20,080,577.00 $73,628,004.00 $157,060,662.00 $1,227,134,952.00 $2,675,598,560.00 ($444,862,227.00) $546,632,610.00 $1,115,577,229.00 $156,180,968.00 ($178,492,201.00) ($122,713,339.00) ($44,623,244.00) ($49,085,336.00) ($15,618,096.00) ($45,513,480.00) ($20,080,577.00) ($6,693,525.00) ($998,352,091.00) ($223,115,447.00) ($69,951,190.00) ($88,280,198.00) ($33,468,014.00) ($3,870,656.00) ($4,462,480.00) ($2,029,056,208.00)