Looking for help on D, E, F, and K. Thanks!

SMOLIRA GOLF CORP 2014 and 2015 Balance Sheets Liabilities and Owners' Equity 2014 Assets 2014 2015 2015 Current assets Current liabilities Cash Accounts receivable Inventory 24,086 12,848 26,042 24,500 15,600 27,500 Accounts payable Notes payable Other 23,584 15,000 11,971 27,500 11,200 18,300 Total $62,976 67,600 Total $ 50,555 57,000 Long-term debt Owners' equity $ 60,000 73,000 Common stock and paid-in surplus Accumulated retained earnings $ 44,000 237,116 $ 44,000 256,000 Fixed assets Net plant and equipment $328,695 $362,400 Total $281,116 $300,000 Total assets $391,671 $430,000 Total liabilities and owners' equity $391,671 $430,000 SMOLIRA GOLF CORP 2015 Income Statement Sales Cost of goods sold Depreciation $373,473 254,500 32,800 Earnings before interest and taxes Interest paid $86,173 14,700 Taxable income Taxes (40%) $71,473 28,589 Net income $42,884 Dividends Retained earnings $24,000 18,884