My Accounts is not balancing Help

My account balance should be 35.75. not 35.23.
Take a look at my Image . Please tell help me fix this problem . should my balance be in Parentheses?

i am thinking if i added the Cash Transactions it will change the balance on my receivable .

My objective is when i need to pay vendor it will subtract in my accounts. Or if a vendor pays me it will add in my accounts .

(35.23