I need help on B. I can not figure out whh my balance sheet won't balance. Please show numbers.

453 Chapter 4 Baiance Sheer and Financial Reporting Preblem 4-65 Following are accounts and balances, in random order, from the adjusted trial balance of Deck Corp. at Decem- Preparing an Incoove Stitrment, Bstorice Shent ber 31. Debits equal credits, all amounts are correct, all accounts have normal balances, and a perpetual Fifo and a Subsequent Event Nole Desclosure LO2, 3 Required a. Prepare a single-step income statement including the earnings per share disclosure. b. Prepare a classified balance sheet. c. Assume that between December 31 and issuance of the financial statements, a flood damaged the finishec goods inventory in an amount estimated to be $20,000. This event has not been (and should not have been recognized in the current year statements. However, disclosure in the current year's statements is required Prepare the necessary disclosure