i dont understand the set up

Prepare a December 31, 2017, balance sheet for Wildland Fire Warriors like the one for The Card Shop from the following: cash, $40,800; accounts payable, $28,800; merchandise inventory. $14,800; Jim Shanel, capital, $47,600; and equipment, $20,800. WILDLAND FIRE WARRIORS Balance Sheet December 31, 2017 Liabilities Assets Owner's Equity Total assets Total liabilities and owner's equity