Why my balance sheet is not matching? total asset are way higher then liabilities and equity. I entered all the entries, so i don't understand where I'm off?

Balance Sheet Cash 0 34,000 0 $ 12,000 9 $ 40,000 Accounts receivable 50,000 0 14,000 9 70,000 Inventory 75,000 0 0,000 0 3,000 0 04,000 Deferred tax asset 10,000 9 5,000 9 15,000 Equipment 211,000 9 52,000 9 12,500 0 10,000 0 25?,500 Lees: Accumulated depreciation (40,000) 9 (10,000) 9 10,000 0 (40,000) Investment in Spit 02,000 0 02,000 0 0 Patent 0 Q 0 9 23,000 0 23,000 Goodwill 0,000 0 0,000 Total Assets $ 422,000 0 T1 000 0 55 400 $ 100,000 $ 450,400 IJa bilities 8. Stockholders' Equity Accounts payable 0 50,000 0 $ 10,000 9 $ 70,000 Accrued vacation payable 14,000 0 0 9 14,000 Deferred tax liability 5,000 0 3,000 0 15,400 0 23,400 Longterm debt 00,000 9 0,000 9 00,000 Common stock 0,000 9 0,000 o 0 Retained earnings 41,000 9 41,000 0 0 Total Liabilities 8. Equity $ 109,000 $ 71,000 $ 50,000 $ 15,400 $ 205,400 b. Compute the fair value of the deferred tax assets and deferred tax liabilities for Soft. Answer is complete and correct. Total DTA 6,000 related Accounts Receivable to Total DTL 18,400 related to Inventory, Equipment, Patent c. Prepare all of the consolidation entries needed to prepare the worksheet for Peace and Soft at the date of acquisition. (If no entry Is required for a transaction/event, select "No journal entry required" In the first account field.) Answer is complete and correct. No Event Accounts Debit Credit A 1 Common stock 9,000 Retained earnings 41,000 Investment in Soft Corporation 50,000 B 2 Inventory 3,000 Equipment 12.500 Patent 23,000 Goodwill 8,900 Investment in Soft Corporation 32,000 Deferred tax liability 15,400 C 3 Accumulated depreciation 18,000 Equipment 18,000Peace Corporation acquired 100 percent of Soft Inc. in a nontaxable transaction on December 31, 20X1. The following balance sheet information is available immediately following the transaction: Peace Corporation Soft Inc. Book Value Fair Values Book Value Fair Values Cash $ 34, 208 $ 34, 090 $ 12, 298 $ 12, 20e Accounts Receivable, net 56, 208 56,808 14, 090 14, 209 Inventory 75, 090 82, 208 6,909 9, 809 Deferred Tax Asset 10, 209 5,806 Investment in Soft 82, ege 82, 20e Equipment, net 165, 208 280, 208 34,ege 46,509 Patent 23,808 Total Assets $422, 808 $71, 20e Accounts Payable 60, 808 $ 60, 208 $10, ege $10, ege Accrued Vacation Payable 14, 898 14.898 Deferred Tax Liability 3,908 Long-Term Debt 90, egg 180, 208 8, 208 B, 208 Common Stock 125, ege Retained Earnings 128, 098 41, 898 Total Liabilities and Equity $422, 090 $71, 208 Additional Information 1. The current and future effective tax rate for both Peace and Soft is 40 percent. 2. The recorded deferred tax asset for Peace relates to the book-tax differences arising from the allowance for doubtful Accounts and the Accrued vacation payable. The expenses associated with each of these amounts will not be deductible for tax purposes until the related accounts receivable are written off or until the employee vacation is actually paid out. 3. The recorded deferred tax asset for Soft is related solely to the book-tax difference arising from the allowance for doubtful accounts. 4. The recorded deferred tax liability in both Peace and Soft relates solely to the book-tax differences arising from the depreciation of their respective equipment. 5. Accumulated depreciation on the financial accounting records of Peace and Soft is $46,000 and $18.000, respectively. 6. The Soft patent was identified by Peace in the due diligence process and has not previously been recorded in the accounting records of Soft. 7. The book and tax bases of all other assets and liabilities of Peace and Soft are the same. Required: a. Compute the tax bases of the assets and liabilities for Peace and Soft, where different from the amounts recorded in the respective accounting records. Answer is complete and correct. Peace Tax Basis Soft Tax Basis Calculations Calculations Tax basis of accounts receivable 87,000 5 26.500 Tax basis of accrued vacation payable Tax basis of equipment 152.5005 26.500 Tax basis of patent