out-of-balance

[Todd W.]

My accounts are out-of-balance and I'm having a hard time determining  
why.

For the sake of discretion, I'm just showing these amounts to the  
thousands.

The balance sheet shows that on 4 Jan 2006 my assets are 3476.45, and  
my liabilities + equity are 3476.45.
But on 5 Jan 2006, they are out-of-balance!  assets are 2301.22 and  
my liabilities + equity is 2262.82!

So seemingly on 5 Jan 2006, I got out-of-balance by 38.40.  But I  
can't determine where or how.  I looked at the general ledger, but  
all of the transactions on and around 5 Jan 2006 are balanced.

Is there some other place I should be looking to figure out where I  
went wrong?  Or do you have some other advice?  I suppose it could be  
a bug, but I really don't know.