Sales Tax - Balances?

Hello,

I'm trying to learn how to do a sales tax report, and I have a couple quick questions. When I run the report, there is a sizable "Sales Tax Exception" amount, however when I drill down, it opens a new report with a $100? Secondly, when I run the Tax Agency Detail Report for Line 103 and 106, there are balances in them to begin with? Shouldn't that be cleared from the last time the taxes were "filed" via QB? I did double check that they were previously filed as well. Any help is appreciated. Thank you