I just need help with the boxes that are red! thank you!

On July 15, 2026, fire damaged the office and warehouse of Splish Corporation. The only accounting record saved was the general ledger, from which the following trial balance was prepared: The following data and information have been gathered. 1. The fiscal year of the corporation ends on December 31 . 2. An examination of the July bank statement and canceled checks revealed that checks written during the period July 1-15 totaled $64,300:$54,600 paid to accounts payable as of June 30,$3,000 for July merchandise shipments, and $4,100 paid for other expenses. Deposits during the same period amounted to $77,400, which consisted of receipts on account from customers with the exception of a $1,500 refund from a vendor for merchandise returned in July. 3. Correspondence with suppliers revealed unrecorded obligations at July 15 of $28,700 for July merchandise shipments, including $1.530 for shipments in transit (f.o.b. shipping point) on that date. 4. Customers acknowledged indebtedness of $157,800 at July 15, 2026. It was also estimated that customers owed another $13,300 that will never be acknowledged or recovered. Of the acknowledged indebtedness, $2,200 will probably be uncollectible. 5. The companies insuring the inventory agreed that the corporation's fire-loss claim should be based on the assumption that the overall gross profit rate for the past 2 years was in effect during the current year. The corporation's audited financial statements disclosed this information: 6. Inventory with a cost of $11,700 was salvaged and sold for $2,900. The balance of the inventory was a total loss. Complete the schedule computing the gross profit and the schedule to determine the amount of imventory fire loss. (Round ratios for computational purposes to 0 decimal places, e.g 78% and final answer to 0 decimal places, e.s. 28,987.)