Jenna Aracel, the owner, invested $205,000 cash, office equipment with a value of $5,900, and $67,000 of drafting equipment to launch the company. The company purchased land worth $53,000 for an office by paying $7,500 cash and signing a long-term note payable for $45,500. The company purchased a portable building with $55,000 cash and moved it onto the land acquired in b. The company paid $2,200 cash for the premium on an 18-month insurance policy. The company completed and delivered a set of plans for a client and collected $8,200 cash. The company purchased $31,000 of additional drafting equipment by paying $11,000 cash and signing a long-term note payable for $20,000. The company completed $19,000 of engineering services for a client. This amount is to be received in 30 days. The company purchased $1,350 of additional office equipment on credit. The company completed engineering services for $29,000 on credit. The company received a bill for rent of equipment that was used on a recently completed job. The $1,589 rent cost must be paid within 30 days. The company collected $9,000 cash in partial payment from the client described in transaction g. The company paid $1,900 cash for wages to a drafting assistant. The company paid $1,350 cash to settle the account payable created in transaction h. The company paid $1,115 cash for minor maintenance of its drafting equipment. Jenna Aracel withdrew $10,720 cash from the company for personal use. The company paid $1,600 cash for wages to a drafting assistant. The company paid $4,400 cash for advertisements on the Web during June.

What am i missing ?

ARACEL ENGINEERING
Trial Balance
June 30
	Debit	Credit
Cash	$125,415
Accounts receivable	39,000
Prepaid insurance	2,200
Office equipment	7,250
Drafting equipment	98,000
Building	55,000
Land	53,000
Accounts payable		1,589
Notes payable		65,500
J. Aracel, Capital		277,900
J. Aracel, Withdrawals	10,720
Engineering fees earned		56,200
Wages expense	3,500
Equipment rental expense	1,589
Repairs expense	1,115
Advertising expense	4,400
Totals	$401,189	$401,189