Please exsplain calculations. Thank you.

Required information [The following information applies to the questions displayed below.] Beech Corporation is a merchandising company that is preparing a master budget for the third quarter of the calendar year. The company's balance sheet as of June 30th is shown below Beech Corporation Balance Sheet June 30 Assets $ 81,000 Cash Accounts receivable Inventory Plant and equipment, net of 132,000 56,250 214,000 depreciation Total assets 483,250 Liabilities and Stockholders' Equity Accounts payable Common stock Retained earnings 75,000 346,000 62,250 Total liabilities and stockholders' equity 483,250