Show me the steps to solve pplying Excel $1$: Calculating total equity

A spreadsheet has $3$ columns and $19$ rows. The spreadsheet has a two$-$line heading for $$Trail Balance$$ in rows $1$ and $2,$ with columns $1$ to $3$ merged. Row $3$ is titled $$Debit$$ and $$Credit$$ in columns $2$ and $3,$ respectively. Column $1$ lists account names in rows $4$ to $18,$ without a header. Column $2$ lists dollar amounts in rows $4$ to $8,12,$ and $15$ to $18.$ Column $3$ lists dollar amounts in rows $9$ to $11,13,14,$ and $18.$

Which formula does NOT correctly calculate total equity?

Multiple Choice

$=+$C$11+$C$13+$C$14-$B$12-$B$15-$B$16-$B$17$

$=+$B$4+$B$5+$B$6+$B$7+$B$8-$C$9-$C$10$

$=+$C$13+$C$14+$C$11-$B$15-$B$16-$B$17$

$=$SUM$($B$4$:B$8)-$SUM$($C$9$:C$10)$