Please answer all! Thank you!

1) What amount of accounts payable should the company report in its 2019 financial statements?

2) What amount of equipment should the company report in its 2020 financial statements?

Payroll expense Common stock Cash Rent expense Revenues Retained earnings, Jan. 1 Supplies Dividends Notes payable Accounts receivable Retained earnings, Dec. 31 Accounts payable Administrative expenses Equipment 2020 184,400 35,000 8,900 34,000 289,000 ? 480 2,200 19,000 12,600 64,300 10,200 ? ? 2019 159,200 35,000 7,400 ? 264,000 14,200 640 1,800 20,000 10,800 42,200 2 42,900 87,760