Gary's TV had the following accounts and amounts in its financial statements on December 31, 2022. Assume that all balance sheet items reflect account balances at December 31,2022 , and that all income statement items reflect activities that occurred during the year then ended. Required: a. Calculate the difference between current assets and current liabilities for Gary's TV at December 31, 2022. b. Calculate the total assets at December 31, 2022. c. Calculate the earnings from operations (operating income) for the year ended December 31, 2022. d. Calculate the net income (or loss) for the year ended Decentier 31, 2022 e. What was the average income tax rate for Gary's TV for 2022? f. If $30,500 of dividends had been declared and paid during the year, what was the January 1,2022 , balance of retained earnings