please let me know if my calculations are correct or not! thank you

$140 Luna Corporation Income Statement For the Year Ended December 31, 2021 Revenue: Service revenue Expenses: Depreciation expense: equipment Salaries expense Cleaning supplies expense Total expenses Net Income $18 15 57 90 $50 Luna Corporation Statement of Retained Earnings For the Year Ended December 31, 2021 Retained earnings, January 1 Add: Net income Less: Dividends Retained earnings, December 31 $100 50 20 $130 Luna Corporation Balance Sheet $38 8 19 4 Assets Current assets Cash Accounts receivable Cleaning supplies Prepaid Insurance Total current assets Property, plant, and equipment Cleaning equipment Less: Accumulated depreciation - cleaning equipment Total property, plant, and equipment Total assets $69 280 105 175 $244 Luna Corporation Balance Sheet $38 8 19 8 4 Assets Current assets Cash Accounts receivable Cleaning supplies Prepaid Insurance Total current assets Property, plant, and equipment Cleaning equipment Less: Accumulated depreciation - cleaning equipment Total property, plant, and equipment Total assets $69 280 105 175 $244 Liabilities and Stockholders' Equity Liabilities Accounts payable Unearned service revenue Salaries payable Total liabilities Stockholders' Equity Common stock Retained earnings Total stockholders' equity Total liabilities and stockholders' equity $35 15 14 $64 50 130 180 $244 Sactlon 2 (6 Palnts) 244 64 a. Net Income b. Total Assets Total Liabilities d. Retained Eamings e. Total Equity f. Working Capital 130 180 Section 3 (4 Points) a. Net Income b. Total Liabilities C. Total Assets d. Retained Earnings 244 30