We are given that: Other receivables 35000, current portion of long term debt 50000, land improvements 23000 , vehicles 97000 , accrued compensation and benefits 15000 other acquired intangible assets (pattents and copyrights) 15000 short term loans payable 25000 accounts receivables -net 45000 accounts payable 35000 buildings 80000 cash and cash equivalents 177000 equipment 12000 purchases discounts 10000 marketing and promotions expenses 9000 goodwill 36000 short term investments 52000 prepaid expenses 23000 common stock ? land 78000 income taxes payable 10000 interest expense 5000 beginning retained earnings 15000 gain on sale of investments 5000 sales 310000 insurance 3000 other long term liabilities 23000 administrative expenses 15000 current period's retained earnings ? closing inventory 35000 purchases 145000 long term debt 86000 interest and dividend revenue 10000 sales returns 5000 opening inventory 20000 other general expenses 8000 THERE IS NO TAXATION AND THERE IS A DECISION FOR ZERO DIVIDENT. A) prepare the balance sheet( with the categories current assets, non current assets , total current liabilities, total noncurrent liabilities and stockholders' equity) and income statement B)Find the missing values for common stock and current period's retained earnings.