This is a question i have been stuck on for a few days now, can anyone show me where i am going wrong?

Extract from the worksheet of Pat Cash Business Advisors as at 31 December 20X3

$
Accumulated Depreciation - Furniture 6 300
Advertising Expense 3 140
Bank 5 600
Commissions Earned 48 300
Creditors 6 250
Debtors 3 750
Furniture 40 300
P. Cash, Capital (1 December 20X3) 24 000
P. Cash, Drawings 12 630
Prepaid Rates 2 250
Rent Expense 4 800
Supplies on Hand 3 150
Telephone Expense 1 230
Unearned Commissions 2 700
Wages Expense 10 700

Additional information:

(a) Depreciation for the month amounts to $1 300.
(b) Supplies on Hand at 31 December amount to $850.
(c) During December, $350 of the unearned commissions were earned.
(d) Balance of Prepaid rates at 31 December amounted to $1 150.
(e) Accrued wages amounts to $1 350 at 31 December.
(f) Accrued Telephone expenses at 31 December estimated to be $720.


Required:

(i) Prepare a Income Statement for Pat Cash Business Advisors for the month ending 31 December 20X3.

(ii) Prepare a statement of owner’s equity for Pat Cash Business Advisors as at 31 December 20X3.

(iii) Prepare a Balance Sheet for Pat Cash Business Advisors as at 31 December 20X3.

My answers

i) $ $
Sales Revenue 48,300

Less: Expenses
Advertising 3,140
Rent 4,800
Telephone 1,230
Wages 10,700
Deprieciation 1,300
Supplies Expense 850


Net Profit 26,280

ii) $ $
P. Cash, Capital 1 December 20X3 24,000
Add: Net Profit 26,280
50,280
Less Drawings 12,630
37,650
Add: Additonal Capital 48,300 48,300

P.Cash, Capital 31 December 20X3 85,950


iii)
Assets
Bank $5,600
Furniture $40,300
Less Depreciation $6,300 $34,000
Pre-paid expenses $1,150
Supplies on Hand $850
Accounts Received $3,750
$45,350

Liabilities
Accounts payable $6,250
Accured Wages $1,350
Depreciation $1,300
Drawings $12,630
$21,530

Owner's Equity
Capital $24,000
$24,000

$45,530

My Balance sheet doesnt balance. Can anyone show me my errors??