Problem with balance sheet?

Cash, accounts receivable, supplies and prepaid insurance are listed as ets/current ets on the balance sheet. Land, buildings, equipment, and, aculated depreciation are listed as ets/ property, plant, and equipment on the balance sheet. Accounts payable and salaries payable are listed as Liabilities and Stockholders' Equity/Current Liabilities on the balance sheet. Common stock, retained earnings, and dividends are listed as Liabilities and Stockholders' Equity/Stockholders' Equity on the balance sheet. All of the rest are listed as revenues and expenses on the income statement. After you do your income statement, make sure to add the net income to retained earnings. You also need to subtract Ac. Depr. from equipment (although it's strange to have Ac Depr. more than the equipment). I thought the dividends were payable but in order for the balance sheet to balance, they must be dividends paid. So subtract them from retained earnings.