please do the last part of this question. The a part is correct and the b part ( the last picture) is wrong little bit.

Question 18 of 19 < Current Attempt in Progress The following information is for Sheffield Ltd. for the year ended June 30, 2024. SHEFFIELD LTD. Statement of Financial Position As at June 30 2024 2023 Assets Current assets: Cash $65,700 $46,000 Accounts receivable 99,100 63,000 Inventory 82,500 99.600 Total current assets 247,300 208,600 Equipment 155.800 114,900 Accumulated depreciation, equipment (38,000) (18,400) Land 166,000 200,000 $531,100 $505,100 25.5/27 E