Here is the info and the question is posted as a seperate screen shot!

Exercise 23-12 Condensed financial data of Culver Company for 2017 and 2016 are presented below CULVER COMPANY COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2017 AND 2016 2017 Cash Receivables Inventory Plant assets Accumulated depreciation Long-term investments (held-to-maturity) 2016 $1,800$1,130 1,320 1,890 1,720 1,750 1,630 1,910 (1,190)(1,170) 1,280 1,410 $6,300 $7,180 Accounts payable Accrued liabilities Bonds payable Common stock Retained earnings $1,230 190 1,400 1,930 2,430 $7,180 $910 240 1,540 1,680 1,930 $6,300 CULVER COMPANY INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2017 Sales revenue Cost of goods sold Gross margin Selling and administrative expenses Income from operations Other revenues and gains $6,890 4,730 2,160 940 1,220 Gain on sale of investments Income before tax Income tax expense Net income Cash dividends Income retained in business 90 1,310 550 760 260 $500 Additional information During the year, $60 of common stock was issued in exchange for plant assets. No plant assets were sold in 2017