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Infact the question id How is a Balance Sheet tallied?
owner's equity=Assets-liabilities
The four sections are: On the Assets side, we have Fixed Assets and Current Assts. Whil on the Capital and liablity side we have the Capital and Liabilities. The Liabilities may contain current and long term.
Under normal circumstance, both the Assets and Capital/Liabilties side must balance. That is if you are using T-Format of Balance Sheet.
If you are using straight line, The calculation is Assets minus Liabilities equal Owners Equity.