Can someone explain why restricted cash is wrong? I took it completely off the balance sheet and the problem is still incorrect, so I'm obviously missing something.

The following balance sheet for the Los Gatos Corporation was prepared by a recently hired accountant. In reviewing the statement you notice several errors. Additional Information: 1. Cash includes a $31,000 restricted amount to be used for repayment of the bonds payable in 2028. 2. The cost of the machinery is $212,000. 3. Accounts receivable includes a $31,000 notes receivable from a customer due in 2027. 4. The notes payable balance includes accrued interest of $16,000. Principal and interest are both due on February 1,2025. 5. The company began operations in 2019. Net income less dividends since inception of the company totals $46,000. 6. 61,000 shares of no par common stock were issued in 2019. 100,000 shares are authorized. Required: Prepare a corrected, classified balance sheet. Use the additional information to help determine appropriate classifications and account balances. The cost of machinery and its accumulated depreciation are shown separately. Note: Amounts to be deducted should be indicated by a minus sign. Required: Prepare a corrected, classified balance sheet. Use the additional information to help determine appropriate classifications and account palances. The cost of machinery and its accumulated depreciation are shown separately