PLEASE INCLUDE CALCULATIONS! Thank you!

Larkspur Inc., a greeting card company, had the following statements prepared as of December 31, 2017 LARKSPUR INC. COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2017 AND 2016 12/31/17 12/31/16 $6,100 61,500 Cash Accounts receivable Short-term debt investments (available-for-sale 34,800 17,900 Inventory Prepaid rent Equipment Accumulated depreciation-equipment Copyrights Total assets $7,100 51,000 59,900 4,000 155,200 129,900 39,800 5,000 (35,200) (24,800) 45,800 49,800 $313,000 $294,800 Accounts payable Income taxes payable Salaries and wages payable Short-term loans payable Long-term loans payable Common stock, $10 par Contributed capital, common stock Retained earnings Total liabilities & stockholders' equity $45,800 $39,800 6,000 3,900 9,900 68,900 100,000 100,000 30,000 36,300 $313,000 $294,800 4,100 7,900 8,000 60,100 30,000 57,100