I am currently working an assignment in the Excel Applications for accounting Principles. I was doing okay until I started working on the balance sheet. I am showing -$5180 .00 for Accounts Payable. The solution manual is showing the balance of the Accounts Payable as $1500. and the capital doesn't match either. I just am trying to figure out what I may have done wrong.

PTRANS
Business Transactions
		Assets		=	Liabilities	+	Equity		Running
		Accounts	Office		Accounts		Wood		Cash
	Cash	Receivable	Supplies		Payable		Capital		Balance
a)	$9,000	$0	$0		$0		$9,000		$9,000
b)	(3,000)				(3,000)				6,000
c)			1,980		1,980				6,000
d)	4,500						4,500		10,500
e)	(1,400)				(1,400)				9,100
f)	(420)		420						8,680
g)		4,600					4,600		8,680
h)	(360)				(360)				8,320
i)	(2,400)				(2,400)				5,920
j)	300		(300)						6,220
k)	3,000	(3,000)							9,220
l)	(2,000)						(2,000)		7,220
m)			(600)				(600)		7,220
	$7,220	$1,600	$1,500		($5,180)		$15,500
			Balance Verification
			Total assets				$10,320
			Total liabilities and equity				10,320
			Difference				$0
4	Transactions a thru l are transactions that have happened over the course of the month.
	Transaction m is an adjusting entry to make an adjustment at the end of the accounting cycle..
			Woody's Web Services
			Income Statement
			For Month Ended June 30, 2016
	Revenue
	Income				$ 7,500.00
	Expenses:
	Rent Expense		$ 3,000.00
	Salary Expense		$ 2,400.00
	Office Supply		$ 1,520.00
	Utilities		$ 360.00
	Total Expenses				$ 7,280.00
	Net Income				$ 220.00
			Woody's Web Service
			Statement of Owner's Equity
			For Month Ended June 30, 2016
Wilson Wood, capital June 1, 2016					$ 9,000.00
Net Income for June			$ 220.00
Less Withdrawals for June			$ 2,000.00
Less Increase in capital					$ (1,780.00)
Wilson Wood, capital June 30, 2016					$ 7,220.00
			Woody's Web Service
			Balance Sheet
			For Month Ended June 30, 2016
	Assets				Liabilities
Cash	Cash	$ 7,220.00			Accounts Payable		$ 1,500.00
Accounts Receivable		$ 1,600.00			Owner's Equity
Office Supplies		$ 1,500.00			Wilson Wood, capital		$ 8,820.00
Total Assets		$ 10,320.00			Total		$ 10,320.00