I need help with the balance sheet. I asked this question already but got it wrong so I am asking again. I've attached a link to the original question as well as what it is that I need help with. Thank you.

Link: https://www.chegg.com/homework-help/questions-and-answerseed-help-creating-balance-sheet-last-2-images--information-leading--q38661515?trackid=GsThj-HW

This is the original problem as well as the work I've done leading up to it. The last 2 images (with the red squares) are the ones I need help with.

The adjusted trial balance columns of the worksheet for Alshwer Company are as follows ALSHWER COMPANY Worksheet For the Year Ended December 31, 2017 Adjusted Trial Balance Account Titles Account No. Dr. Cr. 101 Cash 5,300 10,800 1,500 2,000 27,000 112 Accounts Receivable 126 Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Notes Payable Accounts Payable Salaries and Wages Payable Interest Payable 130 157 158 5,600 15,000 6,100 2,400 201 212 230 600 311 Common Stock 10,000 3,000 Retained Earnings 320 332 Dividends 7,000 400 Service Revenue 61,000 Advertising Expense Supplies Expense Depreciation Expense Insurance Expense Salaries and Wages Expense Interest Expense 610 8,400 4,000 5,600 3,500 28,000 631 711 722 726 905 600 103,700 103,700 Totals ALSHWER COMPANY Partial Worksheet For the Year Ended December 31, 2017 Adjusted Trial Income Statement Balance Sheet alance Account Account Titles Dri Cr Dri Cr Dr Cr No $5.300 101 Cash 5,300 112 Accounts Receivable 10,800 10,800 126 1,500 Supplies 1,500 Prepaid Insurance 130 2,000 2,000 27,000 157 Equipment 27,000 Depreciation 5,600 158 5,600 Equipment 200 Notes Pavable 15,000 15,000 Accounts Payable 201 6,100 6,100 212 Salaries and Wages Payable 2,400 2,400 Interest Payable 230 600 600 311 Common Stock 10,000 10,000 Retained Earnings 320 3,000 3,000 7,000 332 Dividends 7,000 332 Dividends 7,000 7,000 400 Service Revenue 61,000 61,000 610 Advertising Expense 8,400 8,400 4,000 631 Supplies Expense 4,000 711 5,600 Depreciation Expense 5,600 722 Insurance Expense 3.500 3,500 726 Salaries and Wages Expense 28,000 28,000 905 600 Interest Expense 600 Totals 103,700 103,700 50,100 61,000 53,600 42,700 Net Income 10,900 10,900 53,600 Totals 61,000 61,000 53,600 ALSHWER COMPANY Income Statement For the Year Ended December 31, 2017 Revenues 61,000 Service Revenue Expenses 8,400 Advertising Expense 4,000 Supplies Expense Depreciation Expense 5,600 Insurance Expense 3,500 Salaries and Wages Ex 28,000 Interest Expense 600 Total Expenses 50,100 Net Income/ (Loss) 10,900 ALSHWER COMPANY Retained Earnings Statement For the Year Ended December 31, 2017 Retained Earnings, January 1 3,000 Net Income /(Loss) Add 10,900 13,900 Less Dividends 7,000 Retained Earnings, December 31 6,900 ALSHWER COMPANY Balance Sheet December 31, 2017 Assets Current Assets 5,300 Cash $ Accounts Receivable 10,800 Supplies 1,500 Prepaid Insurance 2,000 19,600 Total Current Assets Property, Plant and Equipment Equipment 27,000 Accumulated Depreciation Less 5,600 21,400 41,000 Total Property, Plant and Equipment $ Liabilities and Stockholders' Equity Liabilities and Stockholders' Equity Current Liabilities Accounts Payable 6,100 Salaries and Wages Pay 2,400 Interest Payable 600 9,100 Total Current Liabilities Notes Payable 15,000 Total Liabilities 24,100 Stockholders' Equity 10,000 ommon Stock Retained Earnings 6,900 Total Stockholders' Equity 16,900 41,000 Total Liabilities and Stockholders' Equity The adjusted trial balance columns of the worksheet for Alshwer Company are as follows ALSHWER COMPANY Worksheet For the Year Ended December 31, 2017 Adjusted Trial Balance Account Titles Account No. Dr. Cr. 101 Cash 5,300 10,800 1,500 2,000 27,000 112 Accounts Receivable 126 Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Notes Payable Accounts Payable Salaries and Wages Payable Interest Payable 130 157 158 5,600 15,000 6,100 2,400 201 212 230 600 311 Common Stock 10,000 3,000 Retained Earnings 320 332 Dividends 7,000 400 Service Revenue 61,000 Advertising Expense Supplies Expense Depreciation Expense Insurance Expense Salaries and Wages Expense Interest Expense 610 8,400 4,000 5,600 3,500 28,000 631 711 722 726 905 600 103,700 103,700 Totals ALSHWER COMPANY Partial Worksheet For the Year Ended December 31, 2017 Adjusted Trial Income Statement Balance Sheet alance Account Account Titles Dri Cr Dri Cr Dr Cr No $5.300 101 Cash 5,300 112 Accounts Receivable 10,800 10,800 126 1,500 Supplies 1,500 Prepaid Insurance 130 2,000 2,000 27,000 157 Equipment 27,000 Depreciation 5,600 158 5,600 Equipment 200 Notes Pavable 15,000 15,000 Accounts Payable 201 6,100 6,100 212 Salaries and Wages Payable 2,400 2,400 Interest Payable 230 600 600 311 Common Stock 10,000 10,000 Retained Earnings 320 3,000 3,000 7,000 332 Dividends 7,000 332 Dividends 7,000 7,000 400 Service Revenue 61,000 61,000 610 Advertising Expense 8,400 8,400 4,000 631 Supplies Expense 4,000 711 5,600 Depreciation Expense 5,600 722 Insurance Expense 3.500 3,500 726 Salaries and Wages Expense 28,000 28,000 905 600 Interest Expense 600 Totals 103,700 103,700 50,100 61,000 53,600 42,700 Net Income 10,900 10,900 53,600 Totals 61,000 61,000 53,600 ALSHWER COMPANY Income Statement For the Year Ended December 31, 2017 Revenues 61,000 Service Revenue Expenses 8,400 Advertising Expense 4,000 Supplies Expense Depreciation Expense 5,600 Insurance Expense 3,500 Salaries and Wages Ex 28,000 Interest Expense 600 Total Expenses 50,100 Net Income/ (Loss) 10,900 ALSHWER COMPANY Retained Earnings Statement For the Year Ended December 31, 2017 Retained Earnings, January 1 3,000 Net Income /(Loss) Add 10,900 13,900 Less Dividends 7,000 Retained Earnings, December 31 6,900 ALSHWER COMPANY Balance Sheet December 31, 2017 Assets Current Assets 5,300 Cash $ Accounts Receivable 10,800 Supplies 1,500 Prepaid Insurance 2,000 19,600 Total Current Assets Property, Plant and Equipment Equipment 27,000 Accumulated Depreciation Less 5,600 21,400 41,000 Total Property, Plant and Equipment $ Liabilities and Stockholders' Equity Liabilities and Stockholders' Equity Current Liabilities Accounts Payable 6,100 Salaries and Wages Pay 2,400 Interest Payable 600 9,100 Total Current Liabilities Notes Payable 15,000 Total Liabilities 24,100 Stockholders' Equity 10,000 ommon Stock Retained Earnings 6,900 Total Stockholders' Equity 16,900 41,000 Total Liabilities and Stockholders' Equity