Please can you make sure with my answers and do the last one. Thanks

Pearl Corp. maintains its financial s on the cash basis of accounting. Interested in securing a long-term loan from its regular bank, Pearl Corp. requests you as its independent CPA to convert its cash-basis income statement data to the accrual basis. You are provided with the following summarized data covering 2016, 2017, and 2018. 2016 2018 On 2016 sales On 2017 sales On 2018 sales $318,410 160,180 $29,480 0 330,760 83,270 385,370 Cash payments for expenses On 2016 expenses On 2017 expenses On 2018 expenses 201,070 71,020 27,200 38,050 160,190 54,900 47,710b 228,060 prepayments of 2018 expenses. Enter loss using 2016 2017