I cant figure out the ones in red. What am I doing wrong?

Chart of Accounts Labels and Amount Descriptions Income Statement Instructions VOLG. Tom compcompro VI LGIONG company opice HIE 0 Required: 2. After all of the transactions for the year ended December 31, Year 1, had been posted [including the transactions recorded in part (1) and all adjusting entries), the data that follows were taken from the records of Equinox Products Inc. A. Prepare a multiple-step income statement for the year ended December 31, Year 1, concluding with earnings per share. In computing earnings per share, assume that the average number of common shares outstanding was 100,000 and preferred dividends were $100,000 Enter all amounts as positive numbers EXCEPT in the Other income and expenses. In that section only, enter amounts that represent other expenses as negative numbers using a minus sign. (Round earnings per share to the nearest cent.) B. Prepare a retained earnings statement for the year ended December 31, Year 1* C. Prepare a balance sheet in report form as of December 31, Year 1.* *Read the instructions above each financial statement carefully. They may contain specific instructions for completing the statement S150.000 Income Statement data: Advertising expense Cost of merchandise sold Delivery expense Depreciation expense-office buildings and equipment Dreistina Aston building and cinnt 3.700,000 30.000 30.000 dis 10 nnn Check My Work 2 more Check My Work uses remaining. Instructions ESTI $150,000 3,700,000 30,000 30,000 100,000 Income Statement data: Advertising expense Cost of merchandise sold Delivery expense Depreciation expense-office buildings and equipment Depreciation expense-store buildings and equipment Dividend revenue Gain on sale of investment Income of Pinkberry Co. investment Income tax expense Interest expense Interest revenue Miscellaneous administrative expense Miscellaneous selling expense Office rent expense Office salaries expense 4,500 4.980 76,800 140,500 21,000 2,720 7,500 14.000 50,000 a 170.000 10,000 Office supplies expense r Anna Instructions Sales Sales commissions UIT Sales salaries expense 5,254,000 185,000 385,000 21,000 Store supplies expense Retained earnings and balance sheet data: Accounts payable Accounts receivable Accumulated depreciation office buildings and equipment Accumulated depreciationstore buildings and equipment Allowance for doubtful accounts Available-for-sale investments (at cost) Bonds payable, 5%, due 2042 Cash Common stock, $20 par (400.000 shares authorized: 100.000 shares issued. 94.600 outstanding) Dividends Cash dividends for common stock $194,300 545,000 1,580,000 4,126,000 8,450 260,130 500,000 246,000 2.000.000 155, 120 Ji d 155,120 100,000 500,000 44,000 1,125 1,009,300 90,000 Instructions Cash dividends for common stock Cash dividends for preferred stock Goodwill Income tax payable Interest receivable Investment in Pinkberry Co stock (equity method) Investments-Dream Inc. bonds (long term) Merchandise inventory (December 31, Year 1). at lower of cost (FIFO) or market Office buildings and equipment Paid-in capital from sale of treasury stock Excess of issue price over par -Common stock Preferred stock Preferred 5% stock. $80 par (30.000 shares authorized 20.000 shares issued) Premium on bonds payable Prepaid expenses 778,000 4,320,000 13,000 886,800 150,000 1.600.000 19.000 27 400 IN su ucu15 778,000 4,320,000 13,000 0 886,800 150,000 > at lower of cost (FIFO) or market Office buildings and equipment Paid-in capital from sale of treasury stock Excess of issue price over par: -Common stock -Preferred stock Preferred 5% stock, $80 par (30,000 shares authorized; 20,000 shares issued) Premium on bonds payable Prepaid expenses Retained earnings, January 1, Year 1 Store buildings and equipment Treasury stock (5,400 shares of common stock at cost of $33 per share) Unrealized gain (loss) on available-for-sale investments Valuation allowance for available-for-sale investments 1,600,000 19,000 27,400 9,319,725 12,560,000 178,200 (6.500) (6,500) a Check My Work 2 more Check My Work uses remaining Balance Sheet Shaded cells have feedos Equinox Products Inc. Score: 226/364 Balance Sheet und December 31, Year 1 d E 1 ind Assets 2 Current assets: 3 Cash $246,000.00 4 Accounts receivable $545,000.00 > 5 Less: allowance for doubtful accounts 8,450.00 536,550.00 6 $260,130.00 Available-for-sale investments Less: valuation allowance for available for sale investments 6,500.00 253,630.00 & Merchandise inventory 778,000.00 9 Interest receivable 1,125.00 10 Prepaid expenses 27,400.00 as $1,842,705.00 Total current assets livi 12. Investments: Instructions Chart of Accounts Labels and Amount Description Shaded cells have feedback X 51,6 2,700.00 Balance Sheet TURUNENSES 12 Investments: find 13 $1,009,300.00 $90,000.00 dE End 2,740,000.00 Investment in Pinkberry Co. stock 14 Investments-Dream Inc. bonds 15 Property, plant, and equipment 16 Office buildings and equipment 17 Less: accumulated depreciation Office buildi and equipment Store buildings and equipment Less: accumulated depreciation Store buildings and equipment Total 21 Intangible assets: $4,320,000.00 1,580,000.00 $12,560,000.00 4,126,000.00 18 8,434,000.00 19 1,174,000.00 20 500,000.00 22 Goodwill $13,500,000.00 23 Total assets as 24 Liabilities livic 25 Current Liabilities: Check My Work 2 more Check My Work uses remaining Instructions Chart of Accounts Labels and Amount Descriptions Income Statement Balance Sheet Shaded cells de Led 34 Stockholders' Equity 35 Paid-in capital: ling d 36 Preferred stock $1,600,000.00 nd 37 150,000.00 $175,000.00 38 Paid-in capital in excess of par-Preferred stock Common stock Paid-in capital in excess of par-Common stock Paid-in capital from sale of treasury stock Total paid-in capital $2,000,000.00 886,800.00 39 2,886,800.00 40 13,000.00 41 $29,056,000.00 42 Dividend revenue 165,120.00 9,319,725.00 $6,500.00 45 Retained earnings, December 31, Year 1 44 Unrealized gain (Loss) on available for sale investments 45 Deduct: Treasury stock +6 Total stockholders' equity 178,200.00 9,208,905.00 as 47 Total liabilities and stockholders' equity $14,616,005.00 livic