I need help completing # 8 and # 9

The management of Zigby Manufacturing prepared the following estimated balance sheet for March, 2015: ZIGBY MANUFACTURING Estimated Balance Sheet March 31, 2015 Assets Cash 58.000 484,640 Accounts receivable 91,290 Raw materials inventory Finished goods inventory 393,304 Total current assets 1,027,234 636,000 Equipment, gross Accumulated depreciation Equipment, net 468,000 1,495,234 Total assets Liabilities and Equity Accounts payable 206,390 Short-term notes payable 30,000 Total current liabilities 236,390 525,000 Long-term note payable Total liabilities 761,390 353,000 Common stock Retained earnings 380,844 733,844 Total stockholders' equity 1,495,234 Total liabilities and equity