Please Help me...Classified Balance Sheet isn't balancing.

7 Note: Of the total balance below in the Mortgage Payable account, 8 $20,000 is due within one year from the Balance Sheet Date. 9 10 DEBIT CREDIT 11 UTILITIES EXPENSE 11,000 12 ACCOUNTS PAYABLE 70,000 13 ACCOUNTS RECEIVABLE 50,300 14 UNEARNED REVENUE 3,500 15 ACCUMULATED DEPRECIATION BUILDING 52,500 16 SALARIES PAYABLE 9,300 17 STORE SUPPLIES EXPENSE 4,800 18 BUILDING 190,000 19 SALES REVENUE 616,800 20 ACCUMULATED DEPRECIATION STORE EQUIPMENT 42,900 21 STORE SUPPLIES 2,400 22 CASH 23,000 23 SALES SALARIES EXPENSE 76,000 24 COMMON STOCK 150,000 25 DEPRECIATION EXPENSE-STORE EQUIPMENT 13,300 26 MERCHANDISE INVENTORY 75,000 27 OFFICE SALARIES EXPENSE 27,000 28 RETAINED EARNINGS (BEGINNING BALANCE) 26,600 29 SALES COMMISSIONS EXPENSE 14,500 30 COST OF GOODS SOLD 412,700 31 NOTES PAYABLE-DUE 12/31/X8 12,800 32 DELIVERY EXPENSE 11,000 33 DEPRECIATION EXPENSE-BUILDING 10,400 34 INCOME TAX EXPENSE 5,000 35 MORTGAGE PAYABLE 80,000 36 DIVIDENDS 28,000 37 STORE EQUIPMENT 110,000 38 TOTALS 1,064,400 1,064,400 2 Merrill Inc. Income Statement Year Ended December 31, 20X3 1 $616,800 412,700 204,100 $76,000 14,500 10,400 13,3001 11,000 Sales Revenue Less: Cost of Goods Sold Gross Profit Operating Expenses: $elling Expenses: $ales Salaries Expense Sales Commissions Expense Depreciation Expense - Building Depreciation Expense - Store Equipment Delivery Expense Total Selling Expenses: Administrative Expenses: Utilities Expense Office Salaries Expense $tore Supplies Expense Total Administrative Expense: Total Operating Expenses: Operating Income: Income Tax Expense Net Income: 125,200 11,000 27,000 4,800 42,800 168,000 36,100 5,000 31,100 30 Merrill Inc. 31 Statement of Retained Earnings 32 Year Ended December 31, 20X3 33 34 Retained Earnings, January 1 20X3 35 Net Income for the Year 36 $26,600 31,100 57,700 (28,000 29,700 37 Dividends 38 Retained Earnings, December 31 20X3 Balance Sheet December 31, 20X3 Assets Current Assets: $23.000 50,300 2,400 $75,700 137,500 190,000 (52,500) 110,000 (42,900 67,100 204,600 280,300 Cash Accounts Receivable $tore Supplies Total Current Assets Property, Plant, and Equipment: Building Less: Accumulated Depreciation - Building Store Equipment Less: Accumulated Depreciation - Store Equipment Total Property, Plant, and Equipment Total Assets Liabilities Current Liabilities: Accounts Payable Salaries Payable Mortgage Payable Unearned Revenue Total Current Liabilities Long-term Liabilities: Mortgage Payable Notes Payable Total Liabilities Stockholders' Equity Common Stock Retained Earnings Total Stockholders' Equity Total Liabilities and Stockholders' Equity $70,000 9,300 20,000 3,500 $102,800 60,000 12,800 175,600 $150,000 29,700 179,700 355,300