The following is the ending balances of accounts at June 30, 2021, for Excell Company.

Account Title	Debits				Credits
Cash	$	85,000
Short-term investments		67,000
Accounts receivable (net)		282,000
Prepaid expenses (for the next 12 months)		34,000
Land		77,000
Buildings		322,000
Accumulated depreciationbuildings				$	161,000
Equipment		266,000
Accumulated depreciationequipment					121,000
Accounts payable					174,000
Accrued liabilities					46,000
Notes payable					102,000
Mortgage payable					240,000
Common stock					110,000
Retained earnings					179,000
Totals	$	1,133,000		$	1,133,000

Additional information:

1. The short-term investments account includes $19,000 in U.S. treasury bills purchased in May. The bills mature in July, 2021.
2. The accounts receivable account consists of the following:

a.	Amounts owed by customers	$	226,000
b.	Allowance for uncollectible accountstrade customers		(12,000	)
c.	Nontrade notes receivable (due in three years)		66,000
d.	Interest receivable on notes (due in four months)		2,000
	Total	$	282,000

3. The notes payable account consists of two notes of $51,000 each. One note is due on September 30, 2021, and the other is due on November 30, 2022.
4. The mortgage payable is a loan payable to the bank in semiannual installments of $4,800 each plus interest. The next payment is due on October 31, 2021. Interest has been properly accrued and is included in accrued expenses.
5. Seven hundred thousand shares of no par common stock are authorized, of which 220,000 shares have been issued and are outstanding.
6. The land account includes $51,000 representing the cost of the land on which the company's office building resides. The remaining $26,000 is the cost of land that the company is holding for investment purposes.

Please correct this and explain what I did wrong ASAP.

Current assets: Cash and cash equivalents Short-term investments Accounts receivable (net) Prepaid expenses Interest receivable | Sesso 104,000V 67,000 214,000 34,000 2,000 421,000 Total current assets Investments: Notes receivable Land held for sale $ 66,000 26,000 92,000 Property, plant, and equipment: Land Buildings Equipment 51,000 322,000 266,000 639,000 (161,000 Less: Accumulated depreciation- buildings Less: Accumulated depreciation equipment Net property, plant, and equipment Total assets (121,000 357,000 870,000 Liabilities and Shareholders' Equity Current liabilities: Accounts payable Accrued liabilities Notes payable 174,000 46,000 51,000 271,000 Total current liabilities Long-term liabilities: Mortgage payable $ 230,400 230,400 501,400 Total long-term liabilities Total liabilities Shareholders' equity: Common stock Retained earnings 110,000 179,000 289,000 Total shareholders' equity Total liabilities and shareholders' equity 790,400