Where from$/$how calculated is the ending accounts payable for the $3$rd quarter?

Where from$/$how calculated is the retained earnings for the $3$rd quarter?

Budgeted Balance Sheet

December $31,2024$

Assets $1$st Qtr$.2$nd Qtr$.3$rd Qtr$.4$th Qtr$.$ Year

Current assets:

Cash $$20,000$ $$20,000$ $$20,000$ $$22,711$ $$22,711$

Accounts receivable $$150,000$ $$166,500$ $$184,815$ $$205,145$ $$205,145$

Raw materials inventory $$42,541$ $$47,220$ $$52,414$ $$58,180$ $$58,180$

Finished goods inventory $$55,357$ $$61,446$ $$68,205$ $$75,708$ $$75,708$

Total current assets $$267,898$ $$295,167$ $$325,435$ $$361,743$ $$361,743$

Land

Buildings & equipment $$35,000$ $$35,000$ $$35,000$ $$35,000$ $$35,000$

Accumulated depreciation $$1,206$ $$2,413$ $$3,619$ $$4,825$ $$4,825$

Plant and equipment, net $$33,794$ $$32,588$ $$31,381$ $$30,175$ $$30,175$

Total assets $$301,692$ $$327,754$ $$356,816$ $$391,918$ $$391,918$

Liabilities and Stockholders' Equity

$1$st Qtr$.2$nd Qtr$.3$rd Qtr$.4$th Qtr$.$ Year

Current liabilities:

Accounts payable $($raw materials$)$ $$108,666$ $$86,953$ $$96,518$ $$107,135$ $$107,135$

Accounts payable $($cap$.$ equipmt.$)00000$

Total liabilities $$108,666$ $$86,953$ $$96,518$ $$107,135$ $$107,135$

Stockholders' equity:

Common stock, no par $$203,406$ $$253,111$ $$262,018$ $$262,018$ $$262,018$

Retained earnings $$(10,381)$ $$(12,310)$ $$(1,720)$ $$22,765$ $$22,765$

Total stockholders' equity $$193,025$ $$240,801$ $$260,298$ $$284,783$ $$284,783$

Total liabilities and stockholders' equity $$301,692$ $$327,754$ $$356,816$ $$391,918$ $$391,918$