what are some things that could indicate there might be an issue with a balance sheet presented by a small business client?

A- FOR AN S CORPORATION OR PARTNERSHIP, THE AMOUNT OF OWNER EQUITY OR CAPITAL ACCOUNT IS LESS AT THE END OF THE YEAR AND THE ENITIY DID HAVE NEW INCOME

B-after checking the math for assets, liabilities, and owners' equity or partners' capital accounts, assets do not equal liabilities plus equity or capital.

C-for an s corporation or partnership, there are wages payable a year end.

D-for either a new s corporation or a partnership, there is no beginning balance for assets or accumulated depreciation.