After all of the transactions for the year ended December $31,20$Y$8,$ had been posted $[$including the transactions recorded in part $(1)$ and all adjusting entries$],$ the data below were taken from the records of Equinox Products Inc. Unless otherwise stated, assume a December $31$ balance after adjusting entries.

Income statement data:

Advertising expense $$150,000$

Cost of goods sold $3,700,000$

Delivery expense $30,000$

Depreciation expense$$office buildings and equipment $30,000$

Depreciation expense$$store buildings and equipment $100,000$

Income tax expense $140,500$

Interest expense $21,000$

Interest revenue $30,000$

Miscellaneous administrative expense $7,500$

Miscellaneous selling expense $14,000$

Office rent expense $50,000$

Office salaries expense $170,000$

Office supplies expense $10,000$

Sales $5,313,000$

Sales commissions $185,000$

Sales salaries expense $385,000$

Store supplies expense $21,000$

Retained earnings and balance sheet data:

Accounts payable $$194,300$

Accounts receivable $545,000$

Accumulated depreciation$$office buildings and equipment $1,580,000$

Accumulated depreciation$$store buildings and equipment $4,126,000$

Allowance for doubtful accounts $8,450$

Bonds payable, $5\%,$ due in $10$ years $500,000$

Cash $282,850$

Common stock, $$20$ par $(400,000$ shares authorized;

$85,000$ shares issued, $94,600$ outstanding$),$ January $1,20$Y$81,700,000$

Dividends:

Cash dividends for common stock $155,120$

Cash dividends for preferred stock $100,000$

Goodwill $700,000$

Income tax payable $44,000$

Interest receivable $1,200$

Inventory $($December $31,20$Y$8),$ at lower of cost $($FIFO$)$ or market $778,000$

Office buildings and equipment $4,320,000$

Paid$-$in capital from sale of treasury stock, January $1,20$Y$80$

Paid$-$in capital in excess of par$$common stock, January $1,20$Y$8736,800$

Paid$-$in capital in excess of par$$preferred stock, January $1,20$Y$870,000$

Preferred $5\%$ stock, $$80$ par $(30,000$ shares authorized;

$16,000$ shares issued$),$ January $1,20$Y$81,280,000$

Premium on bonds payable $19,000$

Prepaid expenses $27,400$

Retained earnings, January $1,20$Y$88,197,220$

Store buildings and equipment $12,560,000$

Treasury stock, January $1,20$Y$80$ Equinox Products Inc.

Statement of Stockholders' Equity

For the Year Ended December $31,20$Y$8$

Preferred Stock Paid$-$In Capital

in Excess

of Par$$

Preferred

Stock Common Stock Paid$-$In Capital

in Excess

of Par$$

Common

Stock Paid$-$In Capital

from Sale of

Treasury Stock Retained

Earnings Treasury

Stock Total

$fill in the blank $43$ $fill in the blank $44$ $fill in the blank $45$ $fill in the blank $46$ $fill in the blank $47$ $fill in the blank $48$ $fill in the blank $49$ $fill in the blank $50$

fill in the blank $52$ fill in the blank $53$ fill in the blank $54$

fill in the blank $56$ fill in the blank $57$ fill in the blank $58$

fill in the blank $60$ fill in the blank $61$

fill in the blank $63$ fill in the blank $64$

fill in the blank $66$ fill in the blank $67$ fill in the blank $68$

fill in the blank $70$ fill in the blank $71$

$fill in the blank $73$ $fill in the blank $74$ $fill in the blank $75$ $fill in the blank $76$ Stockholders$$ Equity

Paid$-$in capital:

$fill in the blank $124$

fill in the blank $126$

$fill in the blank $128$

$fill in the blank $130$

fill in the blank $132$

fill in the blank $134$

fill in the blank $136$

Total paid$-$in capital $fill in the blank $137$

fill in the blank $139$

fill in the blank $141$

Total stockholders$$ equity fill in the blank $142$

Total liabilities and Stockholders$$ Equity $.$ Prepare a statement of stockholders$$ equity for the year ended December $31,20$Y$8.$ Decreases in equity and purchase should be entered as negative amounts by using a minus sign. If your answer is zero, enter $0.$

Equinox Products Inc.

Statement of Stockholders' Equity

For the Year Ended December $31,20$Y$8$

Preferred Stock Paid$-$In Capital

in Excess

of Par$$

Preferred

Stock Common Stock Paid$-$In Capital

in Excess

of Par$$

Common

Stock Paid$-$In Capital

from Sale of

Treasury Stock Retained

Earnings Treasury

Stock Total

$fill in the blank $43$ $fill in the blank $44$ $fill in the blank $45$ $fill in the blank $46$ $fill in the blank $47$ $fill in the blank $48$ $fill in the blank $49$ $fill in the blank $50$

fill in the blank $52$ fill in the blank $53$ fill in the blank $54$

fill in the blank $56$ fill in the blank $57$ fill in the blank $58$

fill in the blank $60$ fill in the blank $61$

fill in the blank $63$ fill in the blank $64$

fill in the blank $66$ fill in the blank $67$ fill in the blank $68$

fill in the blank $70$ fill in the blank $71$

$fill in the blank $73$ $fill in the blank $74$ $fill in the blank $75$ $fill in the blank $76$ $fill in the blank $77$ $fill in the blank $78$ $fill in the blank $79$ $fill in the blank $80$

c$.$ Prepare a balance sheet in report form as of December $31,20$Y$8.$

Equinox Products Inc.

Balance Sheet

December $31,20$Y$8$

Assets

Current assets:

$fill in the blank $82$

$fill in the blank $84$

fill in the blank $86$

fill in the blank $88$

fill