PLEASE HELP ME!!

Forten Company's current year income statement, comparative balance sheets, and additional information follow. For the year, (1) all sales are credit sales, (2) all credits to Accounts Receivable reflect cash receipts from customers, (3) all purchases of inventory are on credit, and (4) all debits to Accounts Payable reflect cash payments for inventory. FORTEN COMPANY Spreadsheet for Statement of Cash Flows For Current Year Ended December 31 \begin{tabular}{|c|c|c|c|c|c|c|} \hline & \multirow{2}{*}{\multicolumn{2}{|c|}{December31,PriorYear}} & \multicolumn{2}{|c|}{ Analysis of Changes } & \multirow{2}{*}{\multicolumn{2}{|c|}{December31,CurrentYear}} \\ \hline & & & Debit & Credit & & \\ \hline \multicolumn{7}{|l|}{ Balance sheet-debit } \\ \hline Cash & $ & 93,500 & & & $ & 79,900 \\ \hline Accounts receivable & & 70,625 & & & & \\ \hline Inventory & & 271,800 & & & & \\ \hline Prepaid expenses & & 2,295 & & & & \\ \hline \multirow[t]{2}{*}{ Equipment } & & 128,000 & & & & \\ \hline & $ & 566,220 & & & $ & 79,900 \\ \hline Balance sheet-credit & & & & & & \\ \hline \end{tabular} a. The loss on the cash sale of equipment was $25,125 (details in b). b. Sold equipment costing $106,875, with accumulated depreciation of $50,125, for $31,625 cash. c. Purchased equipment costing $116,375 by paying $70,000 cash and signing a long-term notes payable for the balance. d. Paid $54,125 cash to reduce the long-term notes payable. e. Issued 4,500 shares of common stock for $20 cash per share. f. Declared and paid cash dividends of $54,100. FORTEN COMPANY Comparative Balance Sheets December 31 Assets Cash Accounts receivable Inventory Prepaid expenses Total current assets Equipment Accumulated depreciation-Equipment Total assets Liabilities and Equity Accounts payable Long-term notes payable Total liabilities Equity Common stock, \$5 par value Paid-in capital in excess of par, common stock Retained earnings Total liabilities and equity Current Year Prior Year \begin{tabular}{rr} $79,900 & $93,500 \\ 95,970 & 70,625 \\ 305,656 & 271,800 \\ 1,410 & 2,295 \\ \hline 482,936 & 438,220 \\ 137,500 & 128,000 \\ (46,625) & (56,000) \\ \hline$573,811 & $510,220 \end{tabular} \begin{tabular}{rr} $73,141 & $144,675 \\ 71,000 & 78,750 \\ \hline 144,141 & 223,425 \end{tabular} \begin{tabular}{rr} 192,750 & 17,250 \\ 67,500 & \\ 169,420 & 116,545 \\ \hline$573,811 & $510,220 \\ \hline \hline \end{tabular}