I need help on the account title to use on part B (I only have 2 attempts left)

The"Total liabilities and equities" is incorrect. and I already tried "total liabilities" and "total stockholders equity"

Choices are:

1) current liabilities

2) expenses

3) intangible assets

4) long term investments

5) long term liabilities

6) net income/ (loss)

7) property, plant, and equipment

8) revenues

9) stockholders equity

10) total assets

11) total current liabilities

12) total expenses

13) total intangible assets

14) total liabilities

15) total equities

16) total long term investments

17) total long term liabilities

18) total PPE

19) total revenues

20) total stockholders equity

Watenvay Inc., had the following condensed balance sheet at the end of operations for 2019. WATERWAY INC. BALANCE SHEET DECEMBER 31, 2019 Cash $8,500 Current liabilities $15,200 Current assets other than cash 29,300 Longterm notes payable 25,500 Equity invesments 19,800 Bonds payable 25.000 Plant assets {net} 67,500 Common stock 75,000 Land 39,900 Retained earnings 24.300 $155,000 $165,000 During 2020, the following occurred. A tract of land was purchased for $8,900. Bonds payable in the amount of $15,000 were redeemed at par. An additional $9,900 in common stock was issued at par. Dividends totaling $9,300 were paid to stockholders. Net income was $30,000 after allowing depreciation of $ 13,700. Land was purchased through the issuance of $22,700 in bonds. Hg'l-\"PWNH Watemay Inc. sold part of its investment portfolio for $12300. This transaction resulted in a gain of $2,000 for the company. No unrealized gains or losses were recorded on these investments in 2020. 8. Both current assets (other than cash} and current liabilities remained at the same amount. Prepare a statement of cash flows for 2020 using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) WATERWAY INC. Statement of Cash Flows For the Year Ended December 31, 2020 Cash Flows from Operating Activities Net Income 30000 Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense 13700 Gain on Sale of Investments (2000) 11700 Net Cash Provided by Operating Activities 41700 Cash Flows from Investing Activities Purchase of Land (8900) Sale of Investments 12800 Net Cash Provided by Investing Activities 3900(b) - Your answer is partially correct. Prepare the condensed balance sheet for Waterway Inc. as it would appear at December 31, 2020. (List assets in the order of Liquidity.) WATERWAY INC. Balance Sheet December 31, 2020 Assets Cash $ 39700 Current Assets Other than Cash 29300 Investments 9000 Plant Assets 53800 Land 71500 Total Assets $ 203300 Liabilities and Equities Current Liabilities $ 15200 Long-term Notes Payable 25500 Bonds Payable 32700 Common Stock 84900 Retained Earnings 45000 Total Stockholders' Equity $ 203300