It looks wrong. Take a good look.
Sentiment: Strong Sell
It doesn't matter right now. They need to get rid of Dutchess and then start auditing again. The only way of getting rid of duthchess is with a large investor or many shareholders buying them out.
It does matter if it's wrong. It shows sloppy work, and that you cannot rely on udhi financial statements. This balance sheet bolsters shareholders equity by millions.