I tried this question several times myself, I couldn't get the asset to match with the liabilities and equity, please help. Thank you.

#9 The financial statement columns of the worksheet for Roundtree Company as of December 31, 2016 are as follows: ROUNDTREE COMPANY Worksheet For the Year Ended December 31, 2016 Balance Sheet Income Statement Debit Credit Debit Credit Accounts 20,000 Cash 6,000 Accounts Receivable 4,500 Supplies 7,000 Prepaid Insurance 50,000 Equipment 4,800 Accumulated Depreciation 7,500 Patents 23,500 Accounts Payable 18,000 Bonds Payable (due 2018) 46,000 Roundtree Capital 4,200 Roundtree Drawing 25,400 Service Revenue 5,200 Salaries Expense Depreciation Expense 4,800 5,000 Insurance Expense Interest Expense 3,500 92,300 Totals 18,500 25,400 99,200 6,900 6,900 Net Income 25,400 25.400 99,200 99,200 Instructions Prepare a classified balance sheet for Roundtree Company