urgent please help asap

The adjusted trial balance for Marine Fishing Centre at December 31, 2018, as follows: Marine Fishing Centre Adjusted Trial Balance Year Ended December 31, 2018 Accounts Debit Credit Cash 6,000 Accounts Receivable 12,000 Supplies 6,000 Prepaid Insurance 8,000 Computer Equipment W 210,000 Accumulated Amortization-Computer Equipment $ 24,000 Accounts Payable 20.000 Note Payable 64,000 Salaries Payable 3,000 R. Falkner, Capital 109,000 R. Falkner, Drawings 12.000 Boat Rental Revenue 125,000 Advertising Expense 26.000 Amortization Expense 12.000 Insurance Expense 4,000 Rent Expense 15.000 Salaries Expense 28.000 Supplies Expense 6.000 Totals $345.000 $345,000 Instructions a. Calculate the net income or net loss for the year. You do not need to prepore a formal income statement. (1 mark) b. Calculate the owner's equity at December 31, 2018 (1 mark) c. Prepare a classified balance sheet for Marine Fishing Centre at December 31, 2018 assuming the note payable is payable on November 30. 2020. (10 marks) d. Calculate the working capital and current ratio for Marine Fishing Centre. Show the formulas and your work. (4 marks)