can you help me with the owners equity and earnings per share

BBBB, Inc. Balance Sheet December 31, 2019 Assets Liabilities Current Assets Current Liabilities Cash $ 151,000 Taxes Payable Merchandise Inventory 8.000 Note Payable-Land Total Current Assets 159,000 Total Current Liabilities $ 18,600 28,000 46,600 Fixed Assets Land 30,000 Long-Term Liabilities Note Payable-Bank Total Liabilities 100,000 146,600 Other Assets Security Deposit 6.000 Owners' Equity Common Stock (100 shares) Retained Earnings Total Owners' Equity Total Liabilities and Owners' Equity 5,000 43,400 48,400 Total Assets $ 195.000 $195.000 During 2020 the company Purchased 15,000 biffs at $8 each. Paid $100,000 cash and will pay $20,000 next year. Sold 11,000 biffs at $20 each Paid the $28,000 note on the land plus $2,000 interest Paid rent of $12,000 Paid salaries of $36,000 Issued 100 shares of common stock for $10,000 on June 15 On December 31, bought a truck for $40,000, cash. On December 31, paid $50,000 on the note payable to bank and $10,000 interest. Paid 2019 taxes Tax rate is 30% and 2020 taxes will be paid in 2021