Help me calculate the answers of cash and retained earning. Please please double check since I only remain two attempts for this question. Thanks!

The management of Crane Company has asked its accounting department to describe the effect upon the company's financial position and its income statements of accounting for inventories on the LIFO rather than the FIFO basis during 2017 and 2018. The accounting department is to assume that the change to LIFO would have been effective on January 1, 2017, and that the initial LIFO base would have been the inventory value on December 31, 2016. The following are the company's financial statements and other data for the years 2017 and 2018 when the FIFO method was employed. Financial Position as of 12/31/1612/31/17 12/31/18 Cash Accounts receivable Inventory Other assets $89,100 $130,300 $156,700 101,600 140,400 170,900 $453,600 $543,200 $657,200 $ 58,800 82,800 200,800 200,800 $453,600 $543,200 $657,200 79,400 126,000 159,100 126,000 173,700 200,800 Total assets Accounts payable Other liabilities Common stock Retained earnings $ 39,700 70,900 200,800 142,200 $ 79,400 122,000 200,800 255,000 Total liabilities and equity Income for Years Ended 12/31/17 12/31/18 $1,064,000 499,800 206,100 705,900 358,100 143,240 $214,860 $1,510,600 757,700 306,200 1,063,900 446,700 178,680 $ 268,020 Sales revenue Less Cost of goods sold Other expenses Income before income taxes Income taxes (40%) Net income