which formula does not correctly calculate total equity?

\begin{tabular}{|c|c|c|c|} \hlineA & A & B & C \\ \hline 1 & \multirow{2}{*}{\multicolumn{3}{|c|}{\begin{tabular}{l} Trial Balance \\ December 31 \end{tabular}}} \\ \hline 2 & & & \\ \hline 3 & & Debit & Credit \\ \hline 4 & Cash & $5,700 & \\ \hline 5 & Accounts receivable & 1,400 & \\ \hline 6 & Note receivable & 11,100 & \\ \hline 7 & Prepaid services & 3,800 & \\ \hline 8 & Office equipment & 27,400 & \\ \hline 9 & Accounts payable & & $7,600 \\ \hline 10 & Unearned ticket revenue & & 4,400 \\ \hline 11 & Owner, Capital & & 37,000 \\ \hline 12 & Owner, Withdrawals & 1,600 & \\ \hline 13 & Ticket revenue & & 7,200 \\ \hline 14 & Rental revenue & & 1,700 \\ \hline 15 & Salaries expense & 2,800 & \\ \hline 16 & Utilities expense & 2,400 & \\ \hline 17 & 7 Rent expense & 1,700 & \\ \hline 18 & 8 Totals & $57,900 & $57,900 \\ \hline 19 & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hlineA & A & B & C \\ \hline 1 & \multirow{2}{*}{\multicolumn{3}{|c|}{\begin{tabular}{l} Trial Balance \\ December 31 \end{tabular}}} \\ \hline 2 & & & \\ \hline 3 & & Debit & Credit \\ \hline 4 & Cash & $5,700 & \\ \hline 5 & Accounts receivable & 1,400 & \\ \hline 6 & Note receivable & 11,100 & \\ \hline 7 & Prepaid services & 3,800 & \\ \hline 8 & Office equipment & 27,400 & \\ \hline 9 & Accounts payable & & $7,600 \\ \hline 10 & Unearned ticket revenue & & 4,400 \\ \hline 11 & Owner, Capital & & 37,000 \\ \hline 12 & Owner, Withdrawals & 1,600 & \\ \hline 13 & Ticket revenue & & 7,200 \\ \hline 14 & Rental revenue & & 1,700 \\ \hline 15 & Salaries expense & 2,800 & \\ \hline 16 & Utilities expense & 2,400 & \\ \hline 17 & 7 Rent expense & 1,700 & \\ \hline 18 & 8 Totals & $57,900 & $57,900 \\ \hline 19 & & & \\ \hline \end{tabular}