I do not know what I am doing wrong, but I cannot correctly get an equal balance.

The adjusted trial balance for China Tea Company at December 31, 2018, is presented below:

Accounts	Debit			Credit
Cash	$	12,000
Accounts receivable		157,000
Prepaid rent		9,000
Supplies		25,000
Equipment		390,000
Accumulated depreciation				$	132,000
Accounts payable					18,000
Salaries payable					3,300
Interest payable					1,500
Notes payable (due in two years)					20,000
Common stock					170,000
Retained earnings					187,700
Dividends		24,000
Service revenue					420,000
Salaries expense		180,000
Advertising expense		79,000
Rent expense		11,000
Depreciation expense		30,000
Interest expense		2,500
Utilities expense		33,000
Totals	$	952,500		$	952,500

Assets Current assets: Cash Accounts receivable Prepaid rent Supplies Total current assets Property and Equipment Equipment Less: Accumulated depreciation Total assets CHINA TEA COMPANY Balance Sheet As of December 31, 2018 Liabilities and Stockholders' Equity Current liabilities: 12,000 Accounts payable 18,000 157,000 Salaries payable 3,300 9,000 1,500 Interest payable 25,000 Total current liabilities Notes payable Total liabilities 203,000 Stockholders' Equity: 170,000 Common stock 390,000 237,100 Retained earnings (132,000) 258,000 Total stockholders' equity Total liabilities and stockholders S 461,000 equity 22,800 20,000 24,000 66,800 407,100 473,900