What am I missing? It says everything is right so far but it is not complete.

Jaguar Plastics Company has been operating for three years. At December 31 of last year, the accounting records reflected the following: Cash Investments (short-term) Accounts receivable Inventory Notes receivable (long-term) Equipment Factory building Intangibles $ 23,000 Accounts payable 3,900 Accrued liabilities payable 3,500 Notes payable (current) 32,000 Notes payable (noncurrent) 2,600 Common stock 47,000 Additional paid-in capital 104,000 Retained earnings 3,600 $23,000 3,500 7,300 46,000 10,100 90,900 38,800 During the current year, the company had the following summarized activities: a. Purchased short-term investments for $8,000 cash. b. Lent $6,500 to a supplier who signed a two-year note. c. Purchased equipment that cost $20,000; paid $5,200 cash and signed a one-year note for the balance. d. Hired a new president at the end of the year. The contract was for $94,000 per year plus options to purchase company stock at a set price based on company performance. The new president begins her position on January 1 of next year. e. Issued an additional 1,400 shares of $0.50 par value common stock for $12,000 cash. f. Borrowed $12,000 cash from a local bank, payable in three months. g. Purchased a patent (an intangible asset) for $1,500 cash. h. Built an addition to the factory for $23,000; paid $7,300 in cash and signed a three-year note for the balance. i. Returned defective equipment to the manufacturer, receiving a cash refund of $3,400. 5. Prepare a classified balance sheet at December 31 of the current year. JAGUAR PLASTICS COMPANY Balance Sheet Assets $ Current assets: Cash Accounts receivable Investments Inventory $ Liabilities Current liabilities: Accrued liabilities payable Notes Payable (current) Accounts payable 21,900 3,500 11,900 32,000 3,500 34,100 23,000 60,600 61,700 122,300 Total current assets Non-current assets: Equipment Factory building Notes receivable Intangibles Total current liabilities 69,300 Notes payable (noncurrent) 63,600 Total liabilities 127,000 Stockholders' Equity 9,100 Retained earnings 5,100 Common stock Additional paid-in capital 38,800 10,800 102,200 Total non-current assets Total assets 204,800 Total stockholders' equity 274,100 Total liabilities and stockholders' equity 151,800 274,100 | $ $