Hey guys i just need help answering this question, im having a few problems balancing. i keep being 3000 off balance

any help will be appreciated

After examining the bank records you determined that the bank balance per books (unadjusted) $ 24,844.00 debit balance and the balance per bank statement at year end $ 108,359.00 debit balance was never reconciled. The following items were identified as unrecorded in the company’s bank statement at year end.

Date Outstanding Cheques Amount
30-Jun-09 Boardwalk Dev – Rent 1,500.00
30-Jun-09 Petro Can - auto fuel 255.00
30-Jun-09 Martin – wages 2,150.00
30-Jun-09 Greon – wages 2,300.00
30-Jun-09 Caterpillar equipment purchase 32,000.00
29-Jun-09 Bark Bark – ATC inventory items purchased 47,200.00
30-Jun-09 Kurt – shareholder withdrawal 3,550.00
30-Jun-09 Marvis – shareholder withdrawal 7,810.00
Outstanding Deposit
30-June-09 Encana purchase deposit( ) 10,000.00

am i suppose to subtract the inventory and equipment purchase from my balance per book statement?
Additional Details
ya thats what im thinking also cause im off by the same amount the only other information that was given was a statement of earning prior to adjustment and the info on there was
Revenue $ 105,000

COGS -
Gross Profit 105,000

Operating expenses
Bank Fees 548
Business Property Tax & Fees 255
Rent 7,500
Insurance 2,500
Auto - fuel 3,793
Wages & Benefits 14,300
Promotion & Advertising 4,000
Amortization Expense -
Telecommunications 1,200
Office Expenses 5,860
Total Expenses 39,956
NE from operations 65,044

Interest expense -
Income tax expense -
Net Earnings