please help me find the error in the trial balance for worksheet 1

its the same all i did was sum the columns

B Rose and Budd, Inc. Trial Balances For the Years Ending 2020 and 2019 dr (c) Account 2020 2019 Accounts Payable $ (17,000.00) $ (14,000.00) Accounts Receivable $ 8,000.00 $ 6,000.00 Accumulated Depreciation $(151,000.00) $(178,500.00) Advertising Expense $ 12,000.00 $ 5,000.00 Buildings $ 700,000.00 $ 625,000.00 Cash $ 57,000.00 $ 21,000.00 Common Stock $(867,000.00) $(667,000.00) Depreciation Expense $ 37,000.00 $ 22,500.00 Furniture and Fixtures $ 275,000.00 $ 110,000.00 Insurance Expense $ 53,000.00 $ 20,000.00 Land $ 140,000.00 $ 140,000.00 Prepaid Insurance $ 5,000.00 $ 4,500.00 Repairs and Maintenance Ex ense $ 35,000.00 $ 215,000.00 Retained Earnings $(187,500.00) $ (187,500.00) Sales $ (487,000.00) $ (425,000.00) Supplies $ 7,000.00 $ 2,500.00 Supplies Expense $ 14,000.00 $ 10,000.00 Utilities Expense $ 148,000.00 $ 222,000.00 Wages Expense $ 80,000.00 $ 71,000.00 Wages Payable $ (2,000.00 $ (2,500.00) -140,500 0 Rose and Budd, Inc. is a closely held corporation that owns a small roadside motel in a rural area. In prior years, the motel has struggled to be financially viable. In 2020, Rose and Budd, Inc. accepted additional capital investments from shareholders, changed certain aspects of its operating strategy (relating to advertising and employee compensation), and undertook significant capital improvements. Specifically, the corporation Issued additional stock for $200,000 cash. Invested in long-lived improvements of $75,000 to improve energy efficiency and the appearance of the motel (these improvements were properly recorded in the "Buildings account). Retired fully depreciated furniture and fixtures amounting to $64,500 and purchased new furniture and fixtures of $229,500. The adjusted trial balances for Rose and Budd, Inc. for 2019 and 2020 are presented on the next page. This is the typical form in which Rose and Budd receives information for each period. You have been asked to prepare a workbook to help facilitate preparation of the financial statements for Rose and Budd, Inc. for 2019 and 2020. Rose and Budd would like to continue to use this workbook to prepare financials statements and analysis in future periods, so be sure to structure your worksheets so it is clear how information from the trial balance should be entered. Your workbook should contain the following worksheets at a minimum: 1. Trial balances (for 2019 and 2020). Analyze the trial balances before proceeding. Do they balance? If not, what seems to be wrong? Make any necessary corrections before proceeding, $ Account Accounts Payable Accounts Receivable Accumulated Depreciation Advertising Expense Buildings Cash Common Stock Depreciation Expense Furniture and Fixtures Insurance Expense Land Prepaid Insurance Repairs and Maintenance Expense Retained Earnings Sales Supplies Supplies Expense Utilities Expense Wages Expense Wages Payable 2020 2019 (17,000) $ (14,000) 8,000 6,000 (151,000) (178,500) 12,000 5,000 700,000 625,000 57,000 21,000 (867,000) (667,000) 37,000 22,500 275,000 110,000 53,000 20,000 140,000 140,000 5,000 4,500 35,000 215,000 (187,500) (187,500) (487,000) (425,000) 7,000 2,500 14,000 10,000 148,000 222,000 80,000 71,000 (2,000) (2,500) . Rose and Budd, Inc. is a closely held corporation that owns a small roadside motel in a rural area. In prior years, the motel has struggled to be financially viable. In 2020, Rose and Budd, Inc. accepted additional capital investments from shareholders, changed certain aspects of its operating strategy (relating to advertising and employee compensation), and undertook significant capital improvements. Specifically, the corporation Issued additional stock for $200,000 cash. Invested in long-lived improvements of $75,000 to improve energy efficiency and the appearance of the motel (these improvements were properly recorded in the "Buildings" account). Retired fully depreciated furniture and fixtures amounting to $64,500 and purchased new furniture and fixtures of $229,500. The adjusted trial balances for Rose and Budd, Inc. for 2019 and 2020 are presented on the next page. This is the typical form in which Rose and Budd receives information for each period. You have been asked to prepare a workbook to help facilitate preparation of the financial statements for Rose and Budd, Inc. for 2019 and 2020. Rose and Budd would like to continue to use this workbook to prepare financials statements and analysis in future periods, so be sure to structure your worksheets so it is clear how information from the trial balance should be entered. Your workbook should contain the following worksheets at a minimum: 1. Trial balances (for 2019 and 2020). Analyze the trial balances before proceeding. Do they balance? If not, what seems to be wrong? Make any necessary corrections before proceeding, Income statements (for 2019 and 2020) Balance sheets (for 2019 and 2020) 2. 3 B Rose and Budd, Inc. Trial Balances For the Years Ending 2020 and 2019 dr (c) Account 2020 2019 Accounts Payable $ (17,000.00) $ (14,000.00) Accounts Receivable $ 8,000.00 $ 6,000.00 Accumulated Depreciation $(151,000.00) $(178,500.00) Advertising Expense $ 12,000.00 $ 5,000.00 Buildings $ 700,000.00 $ 625,000.00 Cash $ 57,000.00 $ 21,000.00 Common Stock $(867,000.00) $(667,000.00) Depreciation Expense $ 37,000.00 $ 22,500.00 Furniture and Fixtures $ 275,000.00 $ 110,000.00 Insurance Expense $ 53,000.00 $ 20,000.00 Land $ 140,000.00 $ 140,000.00 Prepaid Insurance $ 5,000.00 $ 4,500.00 Repairs and Maintenance Ex ense $ 35,000.00 $ 215,000.00 Retained Earnings $(187,500.00) $ (187,500.00) Sales $ (487,000.00) $ (425,000.00) Supplies $ 7,000.00 $ 2,500.00 Supplies Expense $ 14,000.00 $ 10,000.00 Utilities Expense $ 148,000.00 $ 222,000.00 Wages Expense $ 80,000.00 $ 71,000.00 Wages Payable $ (2,000.00 $ (2,500.00) -140,500 0 Rose and Budd, Inc. is a closely held corporation that owns a small roadside motel in a rural area. In prior years, the motel has struggled to be financially viable. In 2020, Rose and Budd, Inc. accepted additional capital investments from shareholders, changed certain aspects of its operating strategy (relating to advertising and employee compensation), and undertook significant capital improvements. Specifically, the corporation Issued additional stock for $200,000 cash. Invested in long-lived improvements of $75,000 to improve energy efficiency and the appearance of the motel (these improvements were properly recorded in the "Buildings account). Retired fully depreciated furniture and fixtures amounting to $64,500 and purchased new furniture and fixtures of $229,500. The adjusted trial balances for Rose and Budd, Inc. for 2019 and 2020 are presented on the next page. This is the typical form in which Rose and Budd receives information for each period. You have been asked to prepare a workbook to help facilitate preparation of the financial statements for Rose and Budd, Inc. for 2019 and 2020. Rose and Budd would like to continue to use this workbook to prepare financials statements and analysis in future periods, so be sure to structure your worksheets so it is clear how information from the trial balance should be entered. Your workbook should contain the following worksheets at a minimum: 1. Trial balances (for 2019 and 2020). Analyze the trial balances before proceeding. Do they balance? If not, what seems to be wrong? Make any necessary corrections before proceeding, $ Account Accounts Payable Accounts Receivable Accumulated Depreciation Advertising Expense Buildings Cash Common Stock Depreciation Expense Furniture and Fixtures Insurance Expense Land Prepaid Insurance Repairs and Maintenance Expense Retained Earnings Sales Supplies Supplies Expense Utilities Expense Wages Expense Wages Payable 2020 2019 (17,000) $ (14,000) 8,000 6,000 (151,000) (178,500) 12,000 5,000 700,000 625,000 57,000 21,000 (867,000) (667,000) 37,000 22,500 275,000 110,000 53,000 20,000 140,000 140,000 5,000 4,500 35,000 215,000 (187,500) (187,500) (487,000) (425,000) 7,000 2,500 14,000 10,000 148,000 222,000 80,000 71,000 (2,000) (2,500) . Rose and Budd, Inc. is a closely held corporation that owns a small roadside motel in a rural area. In prior years, the motel has struggled to be financially viable. In 2020, Rose and Budd, Inc. accepted additional capital investments from shareholders, changed certain aspects of its operating strategy (relating to advertising and employee compensation), and undertook significant capital improvements. Specifically, the corporation Issued additional stock for $200,000 cash. Invested in long-lived improvements of $75,000 to improve energy efficiency and the appearance of the motel (these improvements were properly recorded in the "Buildings" account). Retired fully depreciated furniture and fixtures amounting to $64,500 and purchased new furniture and fixtures of $229,500. The adjusted trial balances for Rose and Budd, Inc. for 2019 and 2020 are presented on the next page. This is the typical form in which Rose and Budd receives information for each period. You have been asked to prepare a workbook to help facilitate preparation of the financial statements for Rose and Budd, Inc. for 2019 and 2020. Rose and Budd would like to continue to use this workbook to prepare financials statements and analysis in future periods, so be sure to structure your worksheets so it is clear how information from the trial balance should be entered. Your workbook should contain the following worksheets at a minimum: 1. Trial balances (for 2019 and 2020). Analyze the trial balances before proceeding. Do they balance? If not, what seems to be wrong? Make any necessary corrections before proceeding, Income statements (for 2019 and 2020) Balance sheets (for 2019 and 2020) 2. 3