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What is the correct formula that gives the numbers that are bolded Big Rock Candy Mountain Mining Co. Balance Sheet For the Year Ended December

What is the correct formula that gives the numbers that are bolded

Big Rock Candy Mountain Mining Co.
Balance Sheet
For the Year Ended December 31, 2016
Assets 2016 2015
Cash $ 14,714.00 $ 10,300.00
Marketable Securitites $ 1,841.00 $ 550.00
Accounts Receivable $ 41,090.00 $ 42,100.00
Inventory $ 46,910.00 $ 48,490.00
Total Current Assets $ 104,555.00 $ 101,440.00
Gross fixed assets $ 388,000.00 $ 352,600.00
Accumulated Depreciation $ 78,020.00 $ 51,200.00
Net Plant & Equipment $ 309,980.00 $ 301,400.00
Total Assets $ 414,535.00 $ 402,840.00
Liabilites and Owners Equity
Accounts Payable $ 35,200.00 $ 32,700.00
Accrued Expenses $ 2,850.00 $ 2,740.00
Total Current Liabilities $ 38,050.00 $ 35,440.00
Long-Term Debt $ 152,700.00 $ 158,600.00
Total Liabilities $ 190,750.00 $ 194,040.00
Common Stock($1.00par) $ 52,100.00 $ 52,100.00
Additional Paid in Capital $ 121,500.00 $ 121,500.00
Retained Earnings $ 50,185.00 $ 50,185.00
Total Owners Equity $ 223,785.00 $ 208,800.00
Total Liab.&Owners Equity $ 414,535.00 $ 402,840.00

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