$107.50 by my count.
It occurs to me (again – not a new thought) that accounting is basically just a game in the same sense that video games or D&D is. Of course, it comes with real life stakes and consequences which “Halo” or D&D might not, but at its core it’s just a massive puzzle with a few simple rules and a TON of details.
The trick, of course, is to understand those rules and to manage those bazillion details to solve the problem and keep playing the game.
The devil’s always in the details.