List the errors you find in the following balance sheet. Prepare a corrected balancesheet.

VINEYARD SERVICES CO. Balance Sheet For the Year Ended October 31, 2010 Assets Current assets: $ 12,000 Cash Accounts payable Supplies Prepaid insurance Land 27,900 4,800 14,400 270,000 $ 329,100 Total current assets Property, plant, and equipment: Building Equipment Total property, plant, and equipment $ 225,000 90,000 315,000 $ 644,100 Total assets Liabilities Current liabilities: $ 40,800 Accounts receivable Accumulated depreciation-building Accumulated depreciation-equipment Net loss 54,600 32,400 22,500 $ 150,300 Total liabilities Stockholders' Equity Wages payable Capital stock Retained earnings Total stockholders' equity Total liabilities and stockholders' equity $ 8,100 90,000 444,000 542,100 $ 644,100