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I would like to know these Yellow items . and then i found $100,000( in green text) of Common stock, par value 1, authorised 10,000,000 shares; (----- is it correct?.

I found it according to

Years 2020 At formation the company was authorised to issue a total of 10 million shares of common stock with par value of 1.00. Out of these, only 4,803,000 shares were issued and sold to the public, with no shareholder owning more than 5% of the shares.

Target to Years 2021 , ABC companywould purchase Sports Worlds remaining 5,197,000 shares (upon issue) for which they would pay a total of 249,456,000 under the agreement. Diamond Equity would gain control of Sports World and own 51.97% of the company. Since this will have an impact on the ownership of the original shareholders, in order to keep them happy Diamond Equity has guaranteed the dividend payment for the next five years after the deal is signed as follows: 8% for year 1, 9% for year 2, 11% for year 3, 13% for year 4, and 15% for year 5. After this the dividend to be paid will be voted by the Board of Directors.

For 2021 BV of Common Shares, we can assume that it is as the same as 2020 value.

According to the buyout plan, Diamond equity would purchase Sports Worlds remaining 5,197,000 shares in 2020. We can assume the Book Value for such amount shares would be 1 x 5,197,000 = 5,197,000. Therefore, the 2022 BV of common shares = 2021 BV + BV of the buyout.

We can assume that the BV of common shares won't be changed in 2022-26 as the number of common shares will be constant.

(2) Additional paid-in capital. It refers to the differences between the Market Value and Book Value of Common Shares. Similar to BV of Common Equities,

For 2021 Additional paid-in capital of Common Shares, we can assume that it is as the same as 2020 figure.

According to the case, the Market Value for the buyout shares is 249,456,000, while the Book Value for the buyout shares would be 5,197,000. So the Additional paid-in capital for the buyout plan would be MV - BV (249,456,000 - 5,197,000 = 244,259,000). Therefore, the 2022 Additional paid-in capital = 2021 Figure + Additional paid-in capital for the buyout plan

To simplify the calculation, we can assume that the Additional paid-in capital of common shares won't be changed in 2022-26 as there won't be new shares issued.

(3) Retained Earnings. The projected figures for 2021 and 2022-26 are provided in Table 2.

(4) External Financing Required. It refers to the amount of external financing need to force the firms pro forma BS to balance. Because of the nature of the judgmental approach, the pro forma BS is not expected to balance without some type of adjustment. For example, The External Financing Required in 2021 can be calculated as (pro forma Total Asset in 2021 pro forma Total Liabilities and Stockholders' Equity in 2021). Similarly, you can estimate the values over 2022-2026. Pls note - The External Financing Required can be either positive or negative.

Balance Sheets at December 31 in 1 (000s) 2026 2025 ASSETS 4 Current Assets 5 Cash 15,184 48,723 6 Marketable securities (note A) 5,061 16,241 7 Accounts receivable* 27,942 23,285 Inventories 146,697 9 Prepaid expenses 1,597 122,248 1,331 211,828 10 Total current assets 196,481 11 Fixed Assets (Notes A, C and E) 12 Land 811 811 13 Buildings and leasehold improvements 14 Equipment 15 Total Land, Building and Equipment 58,702 48,784 67,119 E 55,933 126,633 105,527 53,165 73,468 1,163 16 Less accumulated depreciation and amo 51,191 54,336 17 Net property, plant and equipment 18 Other Assets (Note A) 969 19 Total Assets 271,112 267,134 20 21 LIABILITIES 22 Current Liabilities 23 Accounts payable 37,147 44,576 24 Notes payable-banks (note B). 25 Current maturieties of long-term debt (Note C) 26 Accrued liabilities 17,679 62,255 1,884 14,732 53,763 27 Total current liabilities 28 Long-term liabilities 29 Deferred taxes (Notes A and D) 30 Long-term Debt (Note C) 843 506,842 507,685 843 526,447 527,290 49,363 31 Total long-term liabilities 32 Total liabilities 569,940 33 34 STOCKHOLDERS' EQUITY Common stock, par value 1, 100,000 100,000 35 authorised 10,000,000 shares; 36 Additional paid-in capital 65,177 37 Retained Earnings 38 Total stockholders' equity 39 Total Liabilities and Stockholders' Equity 49,418 2024 2023 2022 2021 82,336 116,436 164,368 255,487 4,061 2,382 27,445 38,812 54,789 2,010 5,272 8,004 19,404 16,170 12,936 10,349 8,960 8,350 54,332 47,041 36,769 101,873 84,894 1,109 924 232,167 257,236 67,915 739 300,747 591 322,769 512 759 65,846 56,264 811 811 811 811 40,518 33,630 26,742 21,231 46,611 38,842 31,074 24,859 87,940 73,283 46,901 811 811 18,273 11,928 21,523 13,768 58,626 49,311 45,816 16,146 47,521 25,762 38,629 12,810 40,607 26,507 11,528 7,530 29,079 18,977 668 75,909 808 30,755 431 353,955 673 283,671 E 373 539 314,096 271,603 95,298 20,637 16,510 14,294 7,591 30,955 2,159 3,887 5,614 6,012 25,796 432 2,678 10,231 39,137 2,678 2,678 1,884 E 1,884 12,277 45,116 1.516 6,548 5,669 5,313 8,185 33,659 29,622 27,461 20,432 843 547,936 843 568,631 843 594,909 595,752 629,411 843 843 635 617,587 21,059 16,975 618,430 21,902 17,610 648,052 49,363 38,042 548,779 569,474 593,895 608,611 100,000 100,000 100,000 100,000 4,803 4,594 957 910 32,363 40,175 45,935 37,867 95,298 E 75,909 35,616 23,798 16,150 49,387 2020 2019 Balance Sheets at December 31 in 1 (000s) 2026 2025 ASSETS 4 Current Assets 5 Cash 15,184 48,723 6 Marketable securities (note A) 5,061 16,241 7 Accounts receivable* 27,942 23,285 Inventories 146,697 9 Prepaid expenses 1,597 122,248 1,331 211,828 10 Total current assets 196,481 11 Fixed Assets (Notes A, C and E) 12 Land 811 811 13 Buildings and leasehold improvements 14 Equipment 15 Total Land, Building and Equipment 58,702 48,784 67,119 E 55,933 126,633 105,527 53,165 73,468 1,163 16 Less accumulated depreciation and amo 51,191 54,336 17 Net property, plant and equipment 18 Other Assets (Note A) 969 19 Total Assets 271,112 267,134 20 21 LIABILITIES 22 Current Liabilities 23 Accounts payable 37,147 44,576 24 Notes payable-banks (note B). 25 Current maturieties of long-term debt (Note C) 26 Accrued liabilities 17,679 62,255 1,884 14,732 53,763 27 Total current liabilities 28 Long-term liabilities 29 Deferred taxes (Notes A and D) 30 Long-term Debt (Note C) 843 506,842 507,685 843 526,447 527,290 49,363 31 Total long-term liabilities 32 Total liabilities 569,940 33 34 STOCKHOLDERS' EQUITY Common stock, par value 1, 100,000 100,000 35 authorised 10,000,000 shares; 36 Additional paid-in capital 65,177 37 Retained Earnings 38 Total stockholders' equity 39 Total Liabilities and Stockholders' Equity 49,418 2024 2023 2022 2021 82,336 116,436 164,368 255,487 4,061 2,382 27,445 38,812 54,789 2,010 5,272 8,004 19,404 16,170 12,936 10,349 8,960 8,350 54,332 47,041 36,769 101,873 84,894 1,109 924 232,167 257,236 67,915 739 300,747 591 322,769 512 759 65,846 56,264 811 811 811 811 40,518 33,630 26,742 21,231 46,611 38,842 31,074 24,859 87,940 73,283 46,901 811 811 18,273 11,928 21,523 13,768 58,626 49,311 45,816 16,146 47,521 25,762 38,629 12,810 40,607 26,507 11,528 7,530 29,079 18,977 668 75,909 808 30,755 431 353,955 673 283,671 E 373 539 314,096 271,603 95,298 20,637 16,510 14,294 7,591 30,955 2,159 3,887 5,614 6,012 25,796 432 2,678 10,231 39,137 2,678 2,678 1,884 E 1,884 12,277 45,116 1.516 6,548 5,669 5,313 8,185 33,659 29,622 27,461 20,432 843 547,936 843 568,631 843 594,909 595,752 629,411 843 843 635 617,587 21,059 16,975 618,430 21,902 17,610 648,052 49,363 38,042 548,779 569,474 593,895 608,611 100,000 100,000 100,000 100,000 4,803 4,594 957 910 32,363 40,175 45,935 37,867 95,298 E 75,909 35,616 23,798 16,150 49,387 2020 2019