PLEASE SHOW WORK.... SOLVE FOR 13 AND 14

[The following information applies to the questions displayed below.] The management of Zigby Manufacturing prepared the following estimated balance sheet for March, 2015 ZIGBY MANUFACTURING Estlmated Balance Sheet March 31, 2015 Assets Cash Accounts recelvable Raw materlals Inventory Flnished goods Inventory $ 53,000 392,400 96,600 313,920 Total current assets Equipment, gross Accumulated depreciation 855,920 626,000 (163,000) Equipment, net 463,000 Total assets $1,318,920 Liabilities and Equity Accounts payable Short-term notes payable 204,800 25,000 Total current llablities Long-term note payable $ 229,800 520,000 Total lablities Common stock Retalned earnings 749,800 348,000 221,120 Total stockholders' equity 569,120 Total llablties and equity $1,318,920