Lets put it all together

Cruiser Corporation paid no cash dividends during 2016. After all adjusting entries were made, but the income statement accounts were not closed to retained earnings, the accounting records for all accounts of the company had the following balances on December 31, 2016:

Accounts Payable L	$ 50,000
Accounts Receivable R	97,000
Accumulated Depreciation LOSS	84,800
Cash A	????
Common Stock and Paid in Capital SE	124,000
Cost of Goods Sold E	126,000
Depreciation Expense E	31,200
Insurance Expense E	10,000
Interest Expense E	6,500
Interest Payable L	5,000
Inventory A	49,600
Notes Payable L	60,000
Prepaid Insurance A	9,500
Property, plant, and equipment A	394,000
Retained Earnings SE	182,400
Revenue R	356,200
Salaries Expense E	96,400
Treasury Stock SE	50,000
Unearned Revenue L	16,000

1. Classify all accounts as assets (A), liabilities (L), shareholders equity (SE), revenues (R), expenses (E), gains (G), or losses (L).

2. Create the Income statement and Balance Sheet.

3. Assume that all accounts are included and the adjusted trial balance above is correct in all other respects. After closing entries are made, the December 31, 2016 balance sheet should report retained earnings totaling:

A. $218,500.

B. $252,500.

C. $268,500.

4. After closing entries are made, the amount of Cash that the company should report on December 31, 2016 is:

A. $8,200.

B. $24,200.

C. $31,200.

5. After closing entries are made, the December 31, 2016 balance sheet should report liabilities totaling:

A. $115,000.

B. $131,000.

C. $181,000.

Where in my labeling did I go wrong?