*I posted this question already but common stock, total contributed capital, and retained earnings are wrong.

Balance Sheet Calculations Fermer Company's balance sheet information at the end of 2016 and 2017 is as follows: 2016 2017 Total shareholders' equity $(a) $100,700 Accumulated other comprehensive income 4,800 5,000 Current liabilities (b) 9,800 Intangible assets 12,600 12,000 Property, plant, and equipment (net) (c) 87,500 (h) Current assets 21,000 Total contributed capital 51,000 Long-term liabilities (d) 30,200 Retained earnings 42,900 Total assets (e) (k) Common stock, $10 par (f) (D) Working capital 9,900 10,200 Additional paid-in capital (g) 40,000 Long-term investments (m) 23,700 Total liabilities (n) 38,100 Additional information: At the end of 2016, additional paid-in capital is twice the amount of common stock. In 2017, the company issued (sold) 100 shares of common stock. Required: Prepare the correct balance sheet. All the necessary information is provided. FERMER COMPANY Balance Sheet December 31 2016 2017 Assets Current assets 21,000 S 20,000 Long-term investments 23,700 21,200 Property, plant, and equipment (net) Intangible assets Total assets 79,500 87,500 12,600 12,000 136,800 140,700 Liabilities Current liabilities 11,100 9,800 Long-term liabilities 27,000 30,200 Total liabilities 38,100 40,000 Shareholders' Equity Contributed Capital: Common stock, $10 par 19,333 X 17,000 Additional paid-in capital / Total contributed capital v Retained earnings v Accumulated other comprehensive income 34,000 40,000 57,000 X 51,000 V 37,700 X 42,900 4,800 5,000 Total shareholders' equity 100,700 98,700 Total liabilities and shareholders' equity 136,800 140,700