Balance sheet is out of wack. This is for a single person S Corp. I can adjust the additional paid in capital or change rather retained earnings. Is there a better option?

On a separate note, this taxpayer bought and wrote off a 6000 vehicle. They took a loan for it. The full vehicle is deductible, but showing the loan on the balance sheet makes it completely out of wack. It was a 100k vehicle. I assume I will need to adjust the additional paid in capital for him (they don’t have enough retained earnings because they distributed most). The asset of the truck just shows as cost - depreciated amount, which equals 0.