Review the balance sheet presented above for possioble errors and make any comments about it below.

Balance Sheet
Assets
Current Assets
	Cash				10,000
	Accounts Receivables				12,000
	Inventory				(20,000)
Total Current Assets					2,000
Fixed Assets
	Building				100,000
	Equipment				50,000
	Accumulated Depreciation				75,000
Total Fixed Assets					225,000
Total Assets					227,000
Liabilities
Current Liabilities
	Accounts Payable				8,000
	Accrued Wages				10,000
	Unearned Revenue				5,000
	Payroll Liabilities				(2,000)
Total Current Liabilities					21,000
Long-Term Liabilities
	Bank Line of Credit				35,000
	Equipment Loan				25,000
Total Long-Term Liabilities					60,000
Total Liabilities					81,000
Equity
	Shareholder Draws				5,000
	Retained Earnings				150,000
Total Equity					155,000
Total Liabilities & Equity					236,000