I am having such a hard time filling this balance sheet in. It's saying I'm missing two elements from Stockholders' equity from the top list, and I'm missing liabilities and assets too. Please help me see what I'm missing.

Merchandise inventory Notes payable (long-term) Net sales Buildings and equipment Selling, general, and administrative expenses Accounts receivable Common stock (34,000 shares) Income tax expense $ 112,500 125,000 375,000 225,000 37,500 56,250 170,000 26, 250 201,662 104,550 7,500 225,000 101, 250 25,000 37,500 11,638 Cash Retained earnings, 1/1/19 Accrued liabilities Cost of goods sold Accumulated depreciation Interest expense Accounts payable Dividends declared and paid during 2019 Except as otherwise indicated, assume that all balance sheet items reflect account balances at December 31, 2019, and that all income statement items reflect activities that occurred during the year ended December 31, 2019. There were no changes in paid-in capital during the year. Required: a. Prepare an income statement and statement of changes in stockholders' equity for the year ended December 31, 2019, and a balance sheet at December 31, 2019, for Shae Inc. Based on the financial statements that you have prepared for part a, answer the questions in parts b-e. b. What is the company's average income tax rate? c. What interest rate is charged on long-term debt? Assume that the year-end balance of long-term debt is representative of the average long-term debt account balance throughout the year. d. What is the par value per share of common stock? e. What is the company's dividend policy (i.e., what proportion of the company's earnings is used for dividends)? Assets Cash $ 201,662 Accounts receivable 56,250 Merchandise inventory 112,500 Total current assets $ 370,412 $ 225,000 Buildings and equipment Less: Accumulated depreciation (101,250) Total assets $ 370,412 Liabilities Accounts payable $ 37,500 Accrued liabilities 7,500 Notes payable (long term) 125,000 Total liabilities $ 170,000 Stockholders' Equity Common stock $ 170,000 Retained earnings 104,550 X $ 274,550 Total stockholders' equity Total liabilities and stockholders' equity $ 444,550