This is my third time posting this question and both times I got the same answer posted but it is wrong. It is not 18,000 , 58,000, 37,700. Please help.

Balance Sheet Calculations Fermer Company's balance sheet information at the end of 2016 and 2017 is as follows: 2017 Total shareholders' equity 2016 $ (a) 4,800 $100,700 5,000 Accumulated other comprehensive income Current liabilities (b) 9,800 Intangible assets 12,000 87,500 Property, plant, and equipment (net) Current assets 12,600 (C) 21,000 51,000 (d) 42,900 Total contributed capital Long-term liabilities Retained earnings (0) 30,200 (1) (k) (1) 10,200 Total assets (e) Common stock, $10 par Working capital 9,900 Additional paid-in capital 40,000 (9) 23,700 Long-term investments (m) Total liabilities 38,100 (n) Additional information: At the end of 2016, additional paid-in capital is twice the amount of common stock. In 2017, the company issued (sold) 100 shares of common stock. Prepare the correct balance sheet. All the necessary information is provided. FERMER COMPANY Balance Sheet December 31 2016 2017 Assets Current assets $ 21,000 $ 20,000 Long-term investments 23,700 21,200 Property, plant, and equipment (net) 79,500 87,500 Intangible assets 12,600 12,000 Total assets 136,800 $ 140,700 Liabilities Current liabilities $ 11,100 $ 9,800 Long-term liabilities 27,000 30,200 Total liabilities $ 38,100 $ 40,000 Shareholders' Equity Contributed Capital: Common stock, $10 par 17,000 $ 18,000 Additional paid-in capital 34,000 40,000 Total contributed capital 51,000 58,000 Retained earnings 42,900 37,700 Accumulated other comprehensive income 4,800 5,000 Total shareholders' equity 98,700 100,700 Total liabilities and shareholders' equity $ 136,800 $ 140,700