solve the problem im stuck in the question

Following are the two years Income statement and Balance sheet of Kohnoor Limited. Particulars December 31 2017 December 31, 2018 % (+7) 23,600 41,800 32,000 2,000 38,000 26,000 2,600 68,000 (-) 21,600 (-) 3,800 (-) 6,000 (-) 3,800 (-) 35,200 (-) 91.50 (-) 9.10 (-) 18.80 (-) 59.40 33.90 6,400 1,03,800 Current Assets: Cash and Bank Balance Debtors Inventory Other Current Assets (A) Fixed Assets: Land and Building Plant and Machinery Furniture (B) Long Term Investment (C) 54,000 62,000 5,800 1,21,800 9,200 34,000 1,57,200 9,600 2,00,800 11,800 (-) 20,000 (+) 95,200 (+) 3,800 (+) 79,000 (+) 2,600 (-) 37.00 (+) 153.50 (+) 65.50 (+) 64.90 (+) 28.30 Total Assets (A+B+C) 2,34,800 2,81,200 (+) 46,400 (+) 19.80 Current Liabilities (D) Long-Term Debt (E) 52,400 40,000 25,400 65,000 (-) 27,000 (+) 25,000 (-) 51.50 (+) 62.50 Owner's Equity Equity Share Capital Reserve and Surplus (F) Total Liabilities and Capital (D+ 80,000 62,400 1,42,400 1,20,000 70,800 1,90,800 (+) 40,000 (+) 8,400 (+) 48,400 (+) 50.00 (+) 13.50 (+) 34.00 2,34,800 2,81,200 (+) 46,400 (+) 19.80 Particulars December 31 2017 December 31. 2018 Net Sales Less: Cost of Goods Sold Gross Profit (P) 1,70,000 1,05,000 65,000 1,90,400 1,20,000 70,400 Administrative Expenses (A) 13,200 14,960 Selling Expenses: Advertisement Expenses Other Selling Expenses Total Selling Expenses (B) 3,000 40,800 43,800 4,000 41,800 45,800 Operating Expenses (A+B) 57,000 60,760 Operating Profit (D) D-P- (A+B)) 8,000 9,640 Other Incomes (E) 6,400 9,200 Other Expenses (F) 6,800 4,800 Profit Before Tax (PBT) (PBT - D+E-F) 7,600 14,040 Income Tax (T) 3,800 6,200 Profit After Tax (PAT) (PAT = PBT-T) 3,800 7,840 Required: Find out the reason of changings in assets and Liabilities side of Balnce sheet with proper justification. (keeping main focus debit and credit concepts) Find out the reason of changings in Income statement with profer justification (keeping main focus debit and credit concepts)