I am missing something but I can't quite figure it out. I would appreciate the help.

Exercise 3-7 (Algo) Balance sheet preparation; errors [LOB-2, 3- 3] The following balance sheet for the Los Gatos Corporation was prepared by a recently hired accountant. In reviewing the statement you notice several errors. L05 GATDS CORPORATION Balance Sheet At December 311 2621 Assets Cash $ 62,666 Accounts receivable 113,666 Inventory 66,666 Machinery {net} 131,666 Franchise {net} 41,666 Total assets $ 413,333 Liabilities and Shareholders' Equity Accounts payable $ 22,666 Allowance for uncollectible accounts 16,666 Notes payable 27,666 Bonds payable 121,666 Shareholders' equity 127,666 Total liabilities and shareholders' equity $ 413,666 Additional information: 1. Cash includes a $31,000 restricted amount to be used for repayment of the bonds payable in 2025. 2. The cost of the machinery is $212,000. 3. Accounts receivable includes a $31,000 notes receivable from a customer due in 2024. 4. The notes payable balance includes accrued interest of $16,000. Principal and interest are both due on February 1, 2022. 5. The company began operations in 2016. Net income less dividends since inception of the company totals $46,000. 6. 61,000 shares of no par common stock were issued in 2016100000 shares are authorized. Prepare a corrected, CIBSSITIeCI balance sheet. Use the additional II'ITOI'ITIEIIOI'I 1.0 help determine appropriate classications and account balances. The cost of machinery and its accumulated depreciation are shown separately. (Amounts to be deducted should be indicated by a minus sign.) x Answer is not complete. L08 GATOS CORPORATION Balance Sheet At December 31, 2021 || Current assets: Cash Accounts receivable a; 31,000\" (I K'x Net accounts receivable 82,000 Inventory 6.15.000'| ./ Total current assets 179,000 Investments: Total assets $ 382,000 Liabllltles and Shareholders' Equity 4 K Current liabilities: Accountsoavable .. $ 72.000- Total investments 31,000 Property, plant, and equipment: Machinery 212,000 Accumulated depreciation (81,000) Net property, plant, and equipment 131,000 Intangible assets: Franchise (net) 41,000 Total assets $ 382,000 Liabilities and Shareholders' Equity Current liabilities: Accounts payable $ 72,000 Interest payable 16,000 Notes payable 61,000 Total current liabilities 149,000 Long-term liabilities: Bonds payable 121,000 Total liabilities 270,000 Shareholders' equity: Common stock $ 81,000 Retained earnings 46,000 Total shareholders' equity 127,000 Total liabilities and shareholders' equity $ 397,000