Trial Balance

		Debit	Credit
1.	Cash	70,000
2.	Account Receivable	16,500
3.	Prepaid Insurance	2,500
4.	Supplies	13,000
5.	Equipment	16,000
6.	Accounts Payable		15,000
7.	Unearned Revenue		11,400
8.	Notes Payable		22,300
9.	Capital		49,000
10.	Drawings	1,500
11.	Service Revenue		55,000
12.	Salaries Expense	15,000
13.	Utilities Expense	4,000
14.	Rent Expense	11,900
15.	Supplies Expense	2,300
		152,700	152,700

Income Statement

Revenues
Service Revenue		55,000
Total Revenues		55,000
Expanses
Salaries Expense	15,000
Utilities Expense	4,000
Rent Expense	11,900
Supplies Expense	2,300
Total Expenses		33,200
Net Income		21,800

Owners Equity Statement

Opening Capital	49,000
Net Income	21,800
Subtotal	70,800
Drawing	1,500
Ending Capital	69,300

Balance Sheet

Assets
Cash	70,000
Account Receivable	16,500
Prepaid Insurance	2,500
Supplies	10,000
Equipment	28,000
Total Assets	127,000

Liabilities
Accounts Payable	15,000
Unearned Revenue	11,400
Notes Payable	22,300
Capital	69,300
Total Liabilities	118,000

Trying to prepare a financial statement for the trial balance transactions, can someone point to me where is my mistake or what I did wrong in my answer.. the balance sheet is not even. thanks.

Note: Feel free to modify or substitute any entry in the trial balance if needed.