What's my error? Why is it out of balance use worksheet for balance sheet

A Byte of Accounting, Inc. Worksheet For Period Ending June 30, 2020 Adjusting Entries Debit Credit Income Statement Debit Credit 5,750.00 Unadjusted Trial Balance Debit Credit 87,962.02 1,135.00 - 6,480.00 4,200.00 530.00 1,115.00 Balance Sheet Debit Credit 87,962.02 6,885.00 6,210.00 2,100.00 214.00 1,115.00 - 270.00 2,100.00 316.00 Adjusted Trial Balance Debit Credit 87,962.02 - 6,885.00 - 6,210.00 2,100.00 214.00 1,115.00 7.57 203,520.00 3,392.00 18,000.00 250.00 95,000.00 1,455.00 - 7.57 7.57 | 203,520.00 - 203.520.00 - 3,392.00 3,392.00 18,000.00 | Account Number Name 11 10 | Cash 1120 Accounts Receivable 1130 Prepaid Insurance 1140 Prepaid Rent 1150 Office Supplies 1211 Office Equip. 1212 Accum. Depr.-Office Equip. 1311 Computer Equip. 1312 Accum. Depr.-Computer Equip. 1411 Building Cost 1412 Accum. Depr.-Building 1510 Land 2101 Accounts Payable 2102 Advanced Payments 2103 Interest Payable 2105 Salaries Payable 2106 Income Taxes Payable 2201 Mortgage Payable 2202 Notes Payable 3100 Capital Stock 3200 Retained Eamings 3300 Dividends 18,000.00 - 250.00 250.00 95,000.00 L 95,000.00 1,455.00 1,455.00 . . . . . - 22,310.00 . . . - - 1.305 111 501.00 2,464.58 - - . . . - 22,310.00 - 1,305.11 501.00 2,464.58 217,700.00 1,305.11 501.00 2.464.58 | 217,700.00 22,310.00 | 210,280.00 217,700.00 210,280.00 210,280.00 1,432.98 . 1,432.98 1.432.98 . 16,400.00 5,750.00 22.150.00 22,150.00 2,100.00 501.00 - 4100 Computer & Consulting Revenue 5010 Rent Expense 5020 Salary Expense 5030 Advertising Expense 5040 Repairs & Maint. Expense 5050 Oil & Gas Expense 5080 Supplies Expense 5090 linterest Expense 5100 Insurance Expense 5110 Depreciation Expense 5120 Income Tax Expense 47000 1,670.00 325.00 1,290.00 865.00 2,100.00 2,171.00 325.00 1,290.00 865.00 316.00 1,305.11 270.00 3,649.57 | 2,464.58 2,100.00 2.171.00 325.00 1,290.00 865.00 316.00 1,305.11 270.00 3.649.57 2,464.58 . . . . . - - 316.00 1,305.11 270.00 3,649.57 2,464.58 . . . - . - - 316.00 530.00 1,115.00 214.00 1,115.00 214.00 1,115.00 7 57 7.57 203,520.00 203,520.00 203,520.00 3,392.00 3,392.00 18,000.00 - - 7.57 - 3,392.00 - 250.00 - - 18,000.00 18.000.00 250.00 250.00 95,000.00 95,000.00 - - 1,455.00 1,455.00 1150 Office Supplies 1211 Office Equip. 1212 Accum. Depr.-Office Equip. 1311 Computer Equip. 1312 Accum. Depr.-Computer Equip. 1411 Building Cost 1412 Accum. Depr.-Building 1510 Land 2101 Accounts Payable 2102 Advanced Payments 2103 Interest Payable 2105 Salaries Payable 2106 Income Taxes Payable 2201 Mortgage Payable 2202 Notes Payable 3100 Capital Stock 3200 Retained Earnings 3300 Dividends 95,000.00 - - - - 1.455.00 - - 1,305.11 501.00 2,464.58 - - - 1,305.11 501.00 2,464.58 217.700.00 217,700.00 - - - - 22,310.00 - - 1.305.11 501.00 2,464.58 217,700.00 22,310.00 | 210,280.00 22,310.00 | 210,280.00 210,280.00 1,432.98 - 1,432.98 1,432.98 16,400.00 22,150.00 22,150.00 2,100.00 501.00 5,750.00 - - 1,670.00 325.00 1,290.00 865.00 T - 4100 Computer & Consulting Revenue 5010 Rent Expense 5020 Salary Expense 5030 Advertising Expense 5040 Repairs & Maint. Expense 5050 Oil & Gas Expense 5080 Supplies Expense 5090 Interest Expense 5100 Insurance Expense 5110 Depreciation Expense 5120 Income Tax Expense - 2,100.00 2,171.00 325.00 1.290.00 865.00 316.00 1,305.11 270.00 3,649.57 2,464.58 1 2,100.00 2,171.00 325.00 1.290.00 865.00 316.00 1,305.11 270.00 3,649.57 2,464.58 - 316.00 1,305.11 270.00 3,649.57 2,464.58 . . - . - - - - - - - . . - - - - - T L 445,835.00 445,835.00 16,356.26 16,356.26 459,505.26 459,505.26 22,150.00 444,749.00 TOTAL NET INCOME 14.756.26 7,393.74 437,355.26 7,393.74 444,749.00 A Byte of Accounting, Inc. Balance Sheet As of June 30, 2020 Not in Balance by $45,620 Assets Current Assets Cash Accounts Receivable Prepaid Insurance Prepaid Rent Office Supplies Total 87,962.02 6,885.00 6,210.00 2,100.00 214.00 $ 103,371.02 1,115.00 7.57_$ 1,107.43 Long-Term Assets Office Equip Accum. Depr.-Office Equip. Computer Equip. Accum. Depr.-Computer Equip. Building Cost Accum. Depr.-Building 203,520.00 3,392.00 $ 200,128.00 $ 18,000.00 250.00 $ 17,750.00 95,000.00 Land Total Total Assets $ 313,985.43 $ 417,356.45 Liabilities 1,455.00 Current Liabilities Accounts Payable Advanced Payment Interest Payable Salaries Payable Income Taxes Payable Total $ $ $ $ 1,305.11 501.00 2,464.58 $ 5,725.69 Long-Term Liabilities Mortgage Payable Notes Payable $ 217,700.00 23,310.00 Accum. Depr.-Ulrice Equip. 7.57 $ 1,107.43 Computer Equip. Accum. Depr.-Computer Equip. 203,520.00 3,392.00 $ 200,128.00 $ Building Cost Accum. Depr.-Building 18,000.00 250.00 $ 17,750.00 95,000.00 Land Total otal Assets $ 313,985.43 $ 417,356.45 iabilities 1,455.00 Current Liabilities Accounts Payable Advanced Payment Interest Payable Salaries Payable Income Taxes Payable Total $ $ $ $ 1,305.11 501.00 2,464.58 1 $ 5,725.69 ong-Term Liabilities Mortgage Payable Notes Payable Total Total Liabilities $ 217,700.00 23,310.00 241,010.00 $ 246,735.69 tockholder's Equity $ 210,280.00 5,960.76 Capital Stock Retained Earnings Total otal Liabilities and Stockholder's Equity 216,240.76 $ 462,976.45