I have created a spreadsheet of all of the accounts per GAAP statements. The adjusted entries were given (they are correct) to create what the amount wold be per IFRS. I cannot get the IFRS balance sheet to balance (second tab). Need help finding what is going on. Also, are the amounts in the first tab look right to put onto my income statement.

Per GAAP Accounts: Cash & Equivalents Short-Term Investments Receivables, net of Allowance Inventories, net Dr 2,500,000 783,000 3,076,000 1,998,000 Prepaid and other Current Assets Deferred Tax Asset Property, Plant, & Equipment, net Adjusting Journal Entries 227,000 245,000 2,901,000 Leased Equipment Goodwill Intangible Assets, net Other Assets & Deferred Charges Notes Payable and current maturities of long term debt Accounts Payable Accrued Compensation and Employee Benefits Accrued Insurance Other Accrued Expenses Federal and other taxes on Income Long-term Debt Convertible Debt Lease Payable Deferred Income Taxes Deferred Gain on Sale-Leaseback Other Deferrals Common Stock Additional Paid in Capital Equity Conversion Option Accumulated Other Comprehensive Earnings Retained Earnings Revenue Cost of Goods and Services Selling and administrative Expenses Interest Expense, net Other Expense (income), net Cr Reference Dr Cr Reference 100,000 1,200,000 800,000 300,000 11,726,000 3,328,000 804,000 401,000 Impairment Loss Provision for Income Taxes Loss on Discontinued Operations (net of tax) Cr 227,000 245,000 3,086,000 401,000 11,726,000 3,348,000 804,000 20,000 125,000 1,250,000 125,000 1,250,000 738,000 376,000 768,000 136,000 6,388,000 1,023,000 2,400,000 2,492,000 866,000 2,138,000 - 738,000 376,000 668,000 136,000 6,285,000 98,000 401,000 1,023,000 2,492,000 866,000 2,138,000 5,000 100,000 103,000 98,000 401,000 2,400,000 2,400,000 5,000 100,000 100,000 8,988,000 20,215,000 8,988,000 20,215,000 12,868,000 5,289,000 351,000 1,200,000 14,000 11,668,000 5,289,000 351,000 800,000 100,000 5,000 Total Interest/Other Expense, net Gain on Sale-Leaseback Other Comprehensive Income 5,000 100,000 10,000 Per IFRS Dr 2,400,000 783,000 3,076,000 3,998,000 (701,000) 20,000 337,000 337,000 2,400,000 200000 100000 10,000 2,400,000 300,000 419,000 10,000 419,000 54,000 54,000 Mississippi Co. Statement of Financial Position December 31, 2013 Current Assets: Cash & Equivalents Short-Term Investments Receivables, net of Allowance Inventories, net Prepaid and other Current Assets Total Current Assets 2,400,000 783,000 3,076,000 3,998,000 227,000 10,484,000 Non Current Assets: Property, Plant, & Equipment, net Deferred Tax Asset Leased Equipment Goodwill Intangible Assets, net Other Assets & Deferred Charges Total Assets 3,086,000 245,000 401,000 11,726,000 3,348,000 804,000 30,094,000 Current Liabilities: Notes Payable and current maturities of long term debt Accounts Payable Accrued Compensation and Employee Benefits Accrued Insurance Other Accrued Expenses Federal and other taxes on Income Total Current Liabilities Non-Current Liabilities: Long-term Debt Convertible Debt Lease Payable Deferred Income Taxes Deferred Gain on Sale-Leaseback Other Deferrals Total Liabilities Equity: Common Stock Additional Paid in Capital Equity Conversion Option Accumulated Other Comprehensive Earnings Retained Earnings Total Equity Total Liabilities and Equity Note: The liabilities related to its reportable segments are $8,000,000. 125,000 1,250,000 738,000 376,000 668,000 136,000 3,293,000 6,285,000 98,000 401,000 1,023,000 2,492,000 13,592,000 866,000 2,138,000 5,000 (100,000) 8,988,000 11,897,000 25,489,000 Mississippi Co. Statement of Income December 31, 2013 Revenue Cost of Sales Gross Profit Selling and Administrative Expenses Operating Earnings Interest Expense, net Other Expense (income), net Total Interest/Other Expense, net Gain on Sale-Leaseback Impairmrnt Loss Earnings before provision for Income Tax Provision For Income Taxes Earnings from Continuing Operations Loss on Discounted Operations, (net of tax) Net Income Mississippi Co. Statement of Comprehensive Income December 31, 2013 Net Income for the Year Other Comprehensive Income: Comprehensive Income for the Year