Exercise 9-12 Blue Spruce Corp. experienced a fire on December 31, 2017, in which its financial records were partially destroyed. It has been able to salvage some of the records and has ascertained the following balances. Cash Accounts receivable (net) Inventory Accounts payable Notes payable Common stock, $100 par Retained earnings December 31, 2017 35,400 78,500 206,200 50,200 39,100 404,400 117,300 December 31, 2016 13,800 134,700 181,400 97,900 67,000 404,400 107,700 Additional information: 1. The inventory turnover is 6.2 times. 2. The return on common stockholders' equity is 18%. The company had no additional paid-in capital. 3. The accounts receivable turnover is 13.0 times. 4. The return on assets is 19% 5. Total assets at December 31, 2016, were $611,500 Compute the following for Blue Spruce Corp.. (Round all answers to O decimal place, e.g. 2,150.) (a) Cost of goods sold for 2017 (b) Net credit sales for 2017 (c) Net income for 2017 (d) Total assets at December 31, 2017