Please help. I only get 4 attempts and I can't figure this out.

Warner Company Comparative Balance Sheets December 31 2017 2016 Assets Cash Accounts receivable Inventory Property, plant, and equipment Accumulated depreciation Total $ 20,000 14,000 20,000 78,000 $ 35,000 20,000 28,000 60,000 (32,000 ) (24,000 ) $111,000 $108,000 Liabilities and Stockholders' Equity Accounts payable Income taxes payable Bonds payable Common stock Retained earning:s Total $ 19,000 7,000 17,000 18,000 50,000 $111,000 $ 15,000 8,000 33,000 14,000 38,000 $108,000