I keep getting the solutions in red incorrect. I am just confused as to how Notes Payable isnt $15000 and Owners Capital isnt $13000.

THAO COMPANY Worksheet For the Year Ended December 31, 2017 Adjusted Trial Balance Account Titles Dr. Cr. Account No. 101 112 126 130 157 158 200 201 212 230 301 306 400 610 631 711 722 726 905 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Notes Payable Accounts Payable Salaries and Wages Payable Interest Payable Owner's Capital Owner's Drawings Service Revenue Advertising Expense Supplies Expense Depreciation Expense Insurance Expense Salaries and Wages Expense Interest Expense 5,300 10,800 1,500 2,000 27,000 5,600 15,000 6,100 2,400 600 13,000 7,000 61,000 8,400 4,000 5,600 3,500 28,000 600 103,700 Totals 103,700