Can someone help me fill out the yellow parts?

P5-3B Mackey Department Store is located near the Village Shopping Mall. At the end of the company's calendar year on December 31, 2017, the following accounts appeared in two of its trial balances Balance Balance Accounts Payable $ 30,300 Interest Revenue $ 4,000 Accounts Receivable 50,300 Inventory 75,000 Accumulated DepBuildings 52.500 Mortgage Payable 80,000 Accumulated Dope-Equipment 42,900 Prepaid Insurance 2,400 Buildings 290,000 Property Tax Expense 4,800 Cash 23,800 Property Taxes Payable 4.800 Common Stock 112,000 Retained Earnings 84.600 Cost of Goods Sold 412.700 Salaries and Wages Expense 108,000 Depreciation Expense 23,700 Sales Commissions Expense 14,500 Dividends 28.000 Sales Commissions Payable 4,300 Equipment 110,000 Sales Retums and Allowances 8,000 Insurance Expense 7.200 Sales Revenue 728.000 Interest Expense 12.000 Utilities Expense 12.000 Interest Payable 9,000 Instructions (a) Prepare a multiple-step income statement and a classified balance sheet Note: $25,000 of the mortgage payable is due for payment next year (the balance is "long- term") Mackey Department Store Income Statement For the Year Ended December 31, 2017 Sales 307,300 Gross Profit Operating Expenses: Total Operating Exp Income From Operations Other Revenue & Gains: 170,200 137,100 Other Expenses & Losses Net Income 129,100 Mackey Department Store Retained Earnings Statement For the Year Ended December 31, 2017 Retained Earnings, January 1 64,600 Add: Net Income 129,100 193,700 Less: Dividends 28,000 Retained Earnings, December 31 165,700 PEYNICK INC. Balance Sheet March 31, 2017 Assets Current Assets: Total Current Assets Property, Plant, Equipment: Total Assets 456,100 Liabilities and Stockholders' Equity Current Liabilities: Total Current Liabilities Long Term Liabilities: Total Liabilities Stockholders Equity: Total Liab & Stkhldss Egty. 456,100