Can someone help me fix this issue... See below.

2019 2018 $ 96,100 93,500 82,800 6,300 278,700 143,000 (36,500) $385,200 $ 63,000 70,000 115,000 9,200 257,200 134,000 (18,500 $372,700 Assets Cash Accounts receivable, net Inventory Prepaid expenses Total current assets Equipment Accum. depreciation-Equipment Total assets Liabilities and Equity Accounts payable Wages payable Income taxes payable Total current liabilities Notes payable (long term) Total liabilities Equity Common stock, $5 par value Retained earnings Total liabilities and equity $ 44,000 7,900 5,300 57,200 49,000 106,200 $ 58,500 18,800 7,600 84,900 79,000 163,900 258,000 21,000 $385, 200 179,000 29,800 $372,700 $773,000 430,000 343,000 IKIBAN INC. Income Statement For Year Ended June 30, 2019 Sales Cost of goods sold Gross profit Operating expenses Depreciation expense $77,600 Other expenses 86,000 Total operating expenses Other gains (losses) Gain on sale of equipment Income before taxes Income taxes expense Net income 163,600 179,400 3,900 183, 300 45,790 $137,510 Additional Information a. A $30,000 note payable is retired at its $30,000 carrying (book) value in exchange for cash. b. The only changes affecting retained earnings are net income and cash dividends paid. c. New equipment is acquired for $76,600 cash. d. Received cash for the sale of equipment that had cost $67,600, yielding a $3,900 gain. e. Prepaid Expenses and Wages Payable relate to Other Expenses on the income statement. f. All purchases and sales of inventory are on credit. Statement of Cash Flows (Indirect Method) For Year Ended June 30, 2019 Cash flows from operating activities $ 137,510 Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Depreciation expense 77,600 Gain on sale of plant assets (3,900) Changes in current operating assets and liabilities Increase in accounts receivable Decrease in prepaid expenses Decrease in accounts payable Decrease in wages payable Decrease in income taxes payable 32,200 2,900 (14,500) (10,900) (2,300) $ 218,610 Cash flows from investing activities Cash received from sale of equipment Cash paid for equipment 11,900 (76,600) (64,700) Cash flows from financing activities Cash paid for dividends Cash paid to retire notes Cash received from stock issuance (146,310) (30,000) 79,000 (97,310) 56,600 $ Net increase (decrease) in cash Cash balance at prior year-end Cash balance at current year-end $ 56,600