The accountant has put together a balance sheet for this business, but it does not balance. Go through each line of the balance sheet and identify and select from the drop-down if it is correct or incorrect.    Connection Plus Correct  Balance Sheet OR  As at 30 June 2023 Incorrect ASSETS   Current assets Cash                  10,000 [ Select ] Correct Incorrect Accounts receivable                  23,000 [ Select ] Correct Incorrect Insurance expense                    3,000 [ Select ] Correct Incorrect Revenue                100,000 [ Select ] Incorrect Correct Total current assets                136,000 Non-current assets Equipment                123,000 [ Select ] Correct Incorrect Inventory                  30,000 [ Select ] Incorrect Correct Total non-current assets                123,000 TOTAL ASSETS                123,000 LIABILITIES   Current liabilities Accounts payable                    3,000 [ Select ] Correct Incorrect Wages expense                    5,000 [ Select ] Incorrect Correct Total current liabilities                    8,000 Non-current liabilities Wages payable                    3,000 [ Select ] Incorrect Correct Bank loan                  70,000 [ Select ] Correct Incorrect Total non-current liabilities                  73,000 TOTAL LIABILITIES                 162,000 NET ASSETS                123,000 EQUITY   Share capital                  50,000 [ Select ] Incorrect Correct Retained earnings, opening balance                  40,000 [ Select ] Incorrect Correct Unearned revenue                    4,000 [ Select ] Incorrect Correct TOTAL EQUITY                 123,000