I submitted this just how I have it filled out and it said "1 or more items in PART A Debits is wrong"

Can you explain to me whats wrong, or show me how to correct it. Thanks.

Prepare the spreadsheet for the 2018 statement of cash flows. Format cash flows from operating activities by the indirect method. Energy Plus, Inc. Spreadsheet for Statement of Cash Flows Year Ended September 30, 2018 Balance Panel A-Balance Sheet: 9/30/2018 Cash Accounts Receivable Merchandise Inventory Plant Assets Balance Transaction Analysis 9/30/2017 DEBIT CREDIT 5,000 30000 52.000|| NN N 13000 (c) 92,000|||(d) 3000L 55,000 (91) [ 109000 (92) 14000 (32,000) O D 30000|| (b) 99,000 (h) 24000 $ 271,000 35,000 39,000 95,000 178,000 Accumulated DepreciationPlant Assets (62,000) 75,000 Land 360,000 Total Assets 16000(e) || Accounts Payable Accrued Liabilities 21,000 LL 31.000|| (f) IN L 11000 37,000 20.000 Prepare the spreadsheet for the 2018 statement of cash flows. Format cash flows from operating activities by the indirect method. Accrued Liabilities 31,000 ||( 11000 20,000 Notes Payable 13,000 13000||| 14,000 Total Liabilities 65,000 71,000 8,000 Common Stock, no par Retained Earnings 40,000 249,000 198,000 271,000 320000) 59000 150000 8000| 212000 Total Liabilities and Stockholders' Equity $ 360,000 Panel B-Statement of Cash Flows: Cash Flows from Operating Activities: Net Income (a) 9000 Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities: Depreciation ExpensePlant Assets | 30000| Increase in Accounts Receivable 13000 Decrease in Merchandise Inventorv 30001 3000 16000 11000 (1) 109000 (91) Decrease in Merchandise Inventory Increase in Accounts Payable Decrease in Accrued Liabilities Net Cash Provided by Operating Activities Cash Flows from Investing Activities: Cash Payment for Acquisition of Plant Assets Cash Receipt for Sale of Land Net Cash Used for Investing Activities Cash Flows from Financing Activities: Cash Payment of Notes Payable Cash Receipt from Issuance of Common Stock Cash Payment of Dividends (h) C 24000 C 13000 (1) () D 32000 C 8000 (k) Net Cash Used for Financing Activities Net Decrease in Cash D 30000 () Non-cash Investing and Financing Activities: Net Decrease in Cash 30000 Non-cash Investing and Financing Activities: | Acquisition of Plant Assets by Issuing NP 14000 (92) 14000 (92) Total Non-cash Investing and Financing Activities Total 188000 188000 Energy Plus, Inc. Income Statement Year Ended September 30, 2018 Net Sales Revenue $ 235,000 89,000 146,000 Cost of Goods Sold Gross Profit Operating Expenses: Salaries Expense Depreciation Expense-Plant Assets Total Operating Expenses Net Income Before Income Taxes $ 51,000 30.000 81,000 Income Tax Expense 65,000 6,000 59,000 $ Net Income a. Acquisition of plant assets is $123,000. Of this amount, $109,000 is paid in cash and $14,000 by signing a note payable. b. Cash receipt from sale of land totals $24,000. There was no gain or loss. c. Cash receipts from issuance of common stock total $32,000 d. Payment of note payable is $13,000. e. Payment of dividends is $8,000. f. From the balance sheet: $ Cash Accounts Receivable Merchandise Inventory Land September 30 2018 2017 35,000 $ 5,000 39,000 52,000 95,000 92,000 75,000 99,000 178,000 55,000 (62,000) (32,000) 37,000 21.000 20,000 31,000 Plant Assets Accumulated Depreciation Accounts Payable Accrued Liabilities 4000 Notes Payable (long-term) Common Stock, no par Retained Earnings 14,000 40,000 249,000 13,000 8,000 198,000