Where did I go wrong please show full work

Dylex Corporation Income Statement For Years Ended December 31, 2014, 2013, and 2012 2014 2013 2012 Sales $1,585,100 $1,416,200 $1,267,200 Cost of goods sold 1,215,100 1,176,600 1,100,300 Gross profit from sales 370,000 239,600 166,900 Operating expenses. 49,800 49,900 50,100 Income from operations. 320,200 189,700 116,800 Interest expense 1,950 2.450 2.900 Income before taxes. 318,250 187,250 113,900 Income taxes 63,500 32,400 11,400 Net income $254,750 $154,850 $102,500 Dylex Corporation Balance Sheet December 31, 2014, 2013, and 2012 Assets 2014 2013 2012 Cash $72,100 $69,900 $76,500 Short-term investments. 44,000 40,000 50,000 Accounts receivable, net. 46,800 41,800 51,300 Merchandise inventory.. 50,100 59,700 52,300 Prepaid expenses. 7,200 7,800 8,800 Notes receivable, due in 2017 6,000 5,500 6,000 Plant assets, net 160,000 174,000 168,000 Total assets $386,200 $398,700 $412,900 Liabilities and Equity Accounts payable $43,300 $43,400 $45,200 Salaries payable 4,600 4,500 4,300 Income taxes payable 5,1505 ,500 5,400 Long-term note payable secured by mortgage on plant assets 32,000 40,000 50,000 Share capital, 50,000 shares. 190.000 220.000 240,000 Retained earnings 111,150 85,300 68.000 Total liabilities and equity. $386,200 $398,700 $412,900 Ratio 2014 3.18 2013 2.94 Analysis favourable Acid-test ratio Marking: Acid-test ratio The Acid-test ratio for 2014 should be 3.07, but you have not entered this. This will cost you 2 marks. The Acid-test ratio for 2013 should be 2.84, but you have not entered this. This will cost you 2 marks. Tatal marke for this lantion: 1