What is the answer for 17. Thank you

On January 1, 2018, the general ledger of Grand Finale Fireworks includes the following account balances: Accounts Debit Credit Cash Accounts Receivable Supplies S 43,600 46,300 8,400 73,000 Accumulated Depreciation Accounts Payable Common Stock, $1 par value Additional Paid-in Capital Retained Earmings $ 9.900 15,500 19,000 89,000 37.900 Totals $171 300 $171.300