I do not understand what you are asking, so excuse me if this is not the issue.

It seems like you are finding that LatRespHeatLoss +DryRespHeatLoss ≠ 160 W * 0.517, which is true because that is just a small component of the whole equation.

LatRespHeatLoss +DryRespHeatLoss = Q_res

L = Q_res + Q_dry +E_sk + W

Basically, Basically you are missing E_sk. I would calculate that and see if the result becomes the 66 W you are missing.

I did not do the math for you because I do not have your inputs, but that is what I am assuming is happening.