The following images show the problem that I need assistance with. Acct 2302 problem 13-11A.

Problem 13-11A The comparative balance sheets for Rothlisberger Company as of December 31 are presented below. ROTHLISBERGER COMPANY Comparative Balance Sheets December 31 sets. 2017 2016 Cash $58,900 $46,100 40,800 63 600 Accounts receivable Inventory Prepaid expenses 151,600 142,500 13,900 21,600 Land 99,200 130, 100 199,200 Buildings 199,200 Accumulated depreciation-buildings (58,700) (34,100) Equipment 231,300 157,700 Accumulated depreciation equipment 43,300 35,000 $692,900 $691,700 Total Liabilities and Stockholders' Equity Accounts payable $46,400 $39,800 Bonds payable 260,000 294, 100 Common stock, $1 par 192,300 158,200 Retained earnings 194,200 199,600 $692,900 $691,700 Total Additional information: 1. operating expenses include depreciation expense of $42,000 and charges from prepaid expenses of $7,700 2. Land was sold for cash at book value. 3. Cash dividends of $51,400 were paid. 4. Net income for 2017 was $46,000. 5. Equipment was purchased for $95,400 cash. In addition, equipment costing $21,800 with a book value of $12,700 was sold for $5,700 cash. 6. Bonds were converted at face value by issuing 34,100 shares of $1 par value common stock