I need solve 2.4 and 2.5

Problem 2.3 The following account balances are available for The Clothing Outlet, Inc., a discount retailer, as of and for the year ended December 31, 20X9, except for the retained earnings balance which is stated below as of January 1, 20X9 ...$11,600,000 .$9,000,000 . $4,000,000 $400,000 $8,000,000 $7,000,000 $3,000,000 Marketable securities Inventory . Accumulated depreciation: equipment Buildings $3,0 Land .. Investments (long-term) Accounts payable Salaries payable.... $5,000,000 $6,000,000 $4,000,000 $9,000,000 $14,000,000 $18,000,000 Dividends declared Sales ....$500,000 . $80,000,000 Interest revenue Interest expense Income tax expense Selling expenses $200,000 $1,700,000 .. $1,900,000 Sales salaries and commissions .. .. .. .. $6,900,000 $2,100,000 83 000 000