What are some things that could indicate there might be an issue with a balance sheet presented by a partnership?

There are wages payable at year end.

The amount of owner equity or capital account is less at the end of the year and the entity did have new income.

After checking the math for assets, liabilities, and the partners' capital accounts, assets do not equal liabilities plus capital.

For a partnership, there is no beginning balance for assets or accumulated depreciation.

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