Please help! Will rate 5 stars!

Hartman, Inc. has prepared the following comparative balance sheets for 2017 and 2018: 2018 2017 Cash Accounts receivable Inventory Prepaid expenses Plant assets Accumulated depreciation Patents $ 338,720$ 177,480 135,720 208,800 31,320 1,218,000 172,840 174,000 20,880 1,479,000 (522,000) (435,000) 177,480 201,840 $1,840,920 $1,538,160 $177,480 $ 194,880 48,720 522,000 Accounts payable Accrued liabilities Martgage payable Preferred stock Additional paid-in capital-preferred Common stock Retained earnings 69,600 609,000 139,200 696,000 149,640 696,000 76,560 $1,840,920 $1,538,160 1. 2. The Accumulated Depreciation account has been credited only for the depreciation expense for the period The Retained Earnings account has been charged for dividends of $171,680 and credited for the net income for the year. The income statement for 2018 is as follows: $2,296,800 1,263,240 1,033,560 788,800 $ 244,760 Sales revenue Cost of sales Gross profit Operating expenses Net income