Okay, so I've been working on this for an hour or so now and I just couldn't get the assets to equal the liabilities plus owner's equity. I only need this correct before I can move on to trial balance, adjusting entries, income statement, owners equity statement, and balance sheet. I only have problems with the ledger but everything else I can manage.

http://img165.imageshack.us/img165/9015/p35ame1.jpg

Here's what I got so far.

http://img523.imageshack.us/img523/1906/p35a1dx3.jpg
http://img213.imageshack.us/img213/5897/p35a2og7.jpg
http://img211.imageshack.us/img211/4641/p35a3ke2.jpg

I'm getting a total of $37850 for assets and $25150 for the other side. I wasn't sure of how to do the accounts payable as it came out as a negative number.

I've attached a file of what I have so far. It's in a excel document, the one that WileyPlus supplies you with. Thank you in advance.