I'm so sorry rectification problem The correct is:

Cash Account Receivable Inventories Equipment Land Building Deferred charges Accounts Payable Note Payable Capital stock (par $10) Earned surplus 15,000 15,000 17.000 22,400 6,400 7.600 1.100 5,500 8,000 38,500 32.500 84,500 84,500 Cash Account Receivable Inventories Equipment Land Building Deferred charges Accounts Payable Note Payable Capital stock (par $10) Earned surplus 15,000 15,000 17.000 22,400 6,400 7.600 1.100 5,500 8,000 38,500 32.500 84,500 84,500