Hytek Corporation ended last year with cash of $50,000, accounts receivable of $100,000, and inventory of $300,000. Property, plant, and equipment were valued at their original cost of $470,000, less accumulated depreciation of $170,000. Current liabilities other than income taxes owed (see details that follow) were $120,000, and long-term debt was $250,000. Stockholders equity consisted of (a) $90,000 capital stock investment and (b) accumulated retained earnings, which had totaled $130,000 at the end of 2017. Net sales for 2018 were $900,000. Expenses included $500,000 as cost of goods sold, $50,000 as allowance for depreciation, $85,000 as selling expense, and $65,000 as G&A expense. Interest income and expense were $5,000 and $25,000, respectively, and income taxes for the year (unpaid at years end) were $80,000. Dividends of $20,000 were paid. Prepare a balance sheet and an income statement reflecting these figures.

I don't understand why there is two columns for the amount and why some amounts are underlined.