I am working on an S-Corp that owns another pass-through entity (25% of another partnership).  I entered the K-1 ordinary income that I received from the other partnership but now my balance sheet is out of balance. How do I make it balance again? Where do I enter the information on the ownership of this partnership on the balance sheet? I tried to put it on Line 9 (investments) but it is still out of balance. I know there is another place to put it but I don't know where.