WHAT AM I MISSING?? Assets don't equal total liabilities and equity?

Cash $8,000

Accounts receivable 17,500

Office supplies 3,000

Trucks 172,000

Accumulated depreciationTrucks $36,000

Land 85,000

Accounts payable 12,000

Interest payable 4,000

Long-term notes payable 53,000

K. Wilson, Capital 175,000

K. Wilson, Withdrawals 20,000

Trucking fees earned 130,000

Depreciation expenseTrucks 23,500

Salaries expense 61,000

Office supplies expense 8,000

Repairs expenseTrucks 12,000

Totals$410,000 $410,000

BALANCE SHEET I MADE:

WILSON TRUCKING COMPANY
Balance Sheet
December 31, 2015
Assets
Current assets
Cash		$8,000
Accounts receivable		17,500
Office supplies		3,000
Total current assets		28,500
Plant assets
Trucks	$172,000
Accumulated depreciationTrucks	(36,000)	136,000
Land		85,000
Total plant assets		221,000
Total assets		$249,500
Liabilities
Current liabilities
Accounts payable		$12,000
Interest payable		4,000
Total current liabilities		16,000
Long-term liabilities
Long-term notes payable		53,000
Total liabilities		69,000
Equity
K. Wilson, Capital		175,000
K. Wilson, Withdrawals		20,000
Total liabilities and equity		$264,000