identity five mistakes and explain how to correct them.

TONY RESTAURANT as at December 31, 2018 ASSETS LIABILITIES Accounts Payable Unearned Revenues Short term portion of bank loan Land Equipment Accum depr 40,000 138,000 (35,600) 142,400 8,300 3,000 1,500 12,800 Bank Loan 13,500 TOTAL LIABILITIES 26,300 Cash Accounts Receivable Supplies Prepaid Insurance 25,200 14,200 200 2,000 41,600 EQUITY Common Shares Retained Earnings Dividends 34,200 123,000 500 TOTAL ASSETS 184,000 TOTAL LIABILITY+EQUITY 184,000