why the last part is wrong I tried to fix it not working please help

CHART OF ACCOUNTS Regal Company General Ledger EETAL ASSETS REVENUE 41 Fees Earned EETAL 12 Accounts Recevable 42 Sales Commission 13 Land 14 Prepaid Rent 15 Supplies 16 Equipment 17 Automobiles EETAL... EXPENSES 51 Advertising Expense 52 Automobile Expense 53 Insurance Expense 54 Rent Expense 55 Wages Expense 56 Supplies Expense LIABILITIES 21 Accounts Payable 22 Unearned Rent 23 Notes Payable 24 Salaries Payable HEETA. 57 Utilties Expense 58 Miscellaneous Expense HEETA EQUITY 31 Common Stock 32 Retained Earnings 33 Dividends