[Imhiding]

Post-Closing Trial Balance. I am off by $33,000 which is the amount of my cash in the T-accounts. Hopefully you can explain it to me.

In my T-accounts, I have this:
Cash (debit)15,000-10,000-80,000-105,000 - (credit) 42,000-95,000-30,000-10,000=$33.000=
AR (debit) 20,000-100,000-(credit) 105,000=$15,000
Inventory (debit) 30,000-80,000 - (credit) 100,000=$10,000
Land (debit) 150,000 =$150,000
AP (debit)95,000 - (credit) 25,000, 80,000=$10,000
Notes Payable (debit) 35,000 - (credit) 35000=$0
Capital Stock (credit) 125,000, 10,000=$135,000
Retained Earnings (credit)30,000=$30,000
Dividnds (debit) 10,000=$10,000
Sales Revenue (Credit) 180,000=$180,000
COGS (Debit) 100,000=$100,000
Int. Exp. (debit) 7,000=$7,000
Salaries exp. (Debit) 30,000=$30,000

Post Closing Trial Balance:

Cash (debit) $33,000
AR (debit) $15,000
Inventory (debit) $10,000
Land (debit) $150,000
AP (credit) $10,000
Capital Stock (credit) $135,000
Retained Earnings (credit) $30,000

TOTAL DEBIT= $208,000
TOTAL CREDIT= $175,000

Off by $33,000 which is the exact amount of my cash. I think I have something in the acsh T-accounts wrong - maybe?
Can you steer me in the right direction? I need this by tonight midnight - 10/13/2011

Thanks