I am getting the wrong numbers when I am doing it myself. The assignment is to:

Close JP Racing's revenue account.

Close JP Racing's expense accounts.

Close JP Racing's income summary account.

Close JP Racing's dividends account.

BALANCE SHEET Liabilities & Stockholders' Equity Liabilities Assets Cash Accounts Receivable Racing Supplies Prepaid Rent Race Car Accumulated Depreciation, Race Car Racing Equipment Accumulated Depreciation, Racing Equipment Total Assets $3,489.20 2,570.00 $300.00 $465.00 $13,500.00 ($450.00) $7,150.00 Accounts Payable Dividends Payable Income Taxes Payable Total Liabilities $3,889.67 $85.00 $820.00 $4,794.67 Stockholders' Equity $21,000.00 Common Stock Retained Earnings Total Stockholders ($90.00) $1,139.53 $22,139.53 $26,934.20 $26,934.20 Equity Total Liabilities & Stock. Equity