I need to Calculate RIO for 2017.....My formula is not correct.... please see attached.

HAMES, INC. Balance Sheets December 31, 2017 and 2016 Assets Cash Accounts receivable Merchandise inventory Total current assets Land Plant and equipment Less: Accumulated depreciation Total assets Liabilities Short-term debt Accounts payable Other accrued liabilities Total current liabilities Long-term debt Total liabilities Stockholders' Equity Common stock, no par, 200,000 shares authorized, 80,000 and 50,000 shares issued, respectively Retained earnings: Beginning balance Net income for the year Dividends for the year Ending balance Total stockholders' equity Total liabilities and Stockholders' equity 2017 2016 $ 63,000 285,000 261,000 $ 609,000 109,000 375,000 (195,000) $ 898,000 $ 57,000 266,000 247,000 $ 570,000 82,000 330,000 (180,000) $ 802,000 $ 54,000 168,000 68,000 $ 290,000 56,000 $ 346,000 $ $ 224,000 $ 162,000 $ 286,000 102,000 (60,000) $ 328,000 $ 552,000 $ 898,000 $ 217,000 84,000 (15,000) $ 286,000 $ 448,000 $ 802,000 51,000 144,000 54,000 $ 249,000 105,000 $ 354,000