What are the most common three-statement build errors that cause balance-sheet imbalances?

Common errors include missing retained earnings link, wrong working-capital signs, capex not linked to PP&E, D&A not subtracted from assets, debt repayment not linked to debt balance, cash flow statement not linked to cash, dividends not reducing equity, and circular interest / debt logic. Diagnose by checking whether the imbalance is constant, growing, or starts in a specific year.