what is wrong with my balance sheet?

1. Equipment cosung $13,000 was purchased during the year by issuing common stock shares at par and paying $13,000 in cash. 2. The company issued 1,000 shares common stock at par in exchange for land, and paid an additional $15,000 in cash. 3. In order to supplement its cash. Moe issued 2,000 shares of common stock at par value. 4. Cash dividends of $105,000 were declared and paid at the end of the year. MOE'S COMPANY COMPARATIVE BALANCE SHEET ACCOUNTS AT DECEMBER 31, 2025 AND 2024 THE CURRENT YEAR BALANCE SHEET IS OUT OF BALANCEI THE PRIOR YEAR BALANCE SHEET IS OUT OF BALANCEI LIABILITIES AND STOCKHOLDER'S EQUITY