Lynn Benedict, the bookkeeper for New York Company, has been trying to get the balance sheet to balance. The company’s balance sheet is shown below.

Assets

Liabilities

Equipment

$25,500

Common stock

$26,000

Cash

9,000

Accounts receivable

(6,000)

Supplies

2,000

Retained earnings

(2,000)

Accounts payable

(8,000)

Notes payable

10,500

$28,500

$28,500

Instructions

Explain to Lynn Benedict in a memo why the original balance sheet is incorrect, and what should be done to correct it.