please answer a & b. thanks!!

Technica, Inc., Balance Sheets December 31 Assets 2015 2014 Cash $ 15,000 $ 16,000 Marketable securities 7,200 8,000 Accounts receivable 34,100 42,200 Inventories 82,000 50,000 Total current assets $138,300 $116,200 Land and buildings $150,000 $150,000 Machinery and equipment 200,000 190,000 Furniture and fixtures 54,000 50,000 Other 11,000 10,000 Total gross fixed assets $415,000 $400,000 Less: Accumulated depreciation 145,000 115,000 Net fixed assets $270,000 $285,000 Total assets $408,000 $401,200 Liabilities and Stockholders' Equity Accounts payable Notes payable Accruals Total current liabilities Long-term debt $ 57,000 13,000 5,000 $ 75,000 $150,000 $ 49,000 16,000 6,000 $ 71,000 $160,000 $ 75,000 $150,000 $110,200 $ 71,000 $160,000 $120,000 Total current liabilities Long-term debt Common stock equity (shares outstanding: 19,500 in 2015 and 20,000 in 2014) Retained earnings Total stockholders' equity Total liabilities and stockholders' equity 73,100 $183,300 $408,300 50,200 $170,200 $401,200 Technica, Inc., Statement of Retained Earnings for the Year Ended December 31, 2015 Retained earnings balance (January 1, 2015) Plus: Net profits after taxes (for 2015) Less: Cash dividends (paid during 2015) Retained earnings balance (December 31, 2015) $50,200 42,900 20,000 $73,100 P3-2 Financial statement account identification Mark each of the accounts listed in the following table as follows: a. In column (1), indicate in which statementincome statement (IS) or balance sheet (BS)the account belongs. b. In column (2), indicate whether the account is a current asset (CA), current liabil- ity (CL), expense (E), fixed asset (FA), long-term debt (LTD), revenue (R), or stockholders' equity (SE)