\\( \\begin{array}{lr}\\text { Interest expense } & \\$, 500 \\\\ \\text { Paid-in capital } & 10,000 \\\\ \\text { Accumulated depreciation } & 3,000 \\\\ \\text { Notes payable (long-term) } & 35,000 \\\\ \\text { Rent expense } & 9,000 \\\\ \\text { Merchandise inventory } & 106,000 \\\\ \\text { Accounts receivable } & 28,000 \\\\ \\text { Depreciation expense } & 1,500 \\\\ \\text { Land } & 19,000 \\\\ \\text { Retained earnings } & 122,000 \\\\ \\text { Cash } & 20,000 \\\\ \\text { Cost of goods sold } & 220,000 \\\\ \\text { Equipment } & 10,000 \\\\ \\text { Income tax expense } & 30,000 \\\\ \\text { Accounts payable } & 13,000 \\\\ \\text { Net sales. } & 310,000\\end{array} \\) \\begin{tabular}{|l|l|l|l|} \\hline a. & Difference & & \\\\ \\hline b. & Total assets & & \\\\ \\hline c. & Operating income & & \\\\ \\hline d. & & & \\\\ \\hline e. & Average income tax rate & & \ \\\\ \\hline f. & Retained earnings & & \\\\ \\hline \\end{tabular} Required: a. Calculate the difference between current assets and current liabilities for Gary's TV at December 31,2022 b. Calculate the total assets at December 31, 2022 c. Calculate the earnings from operations (operating income) for the year ended December 31.2022. d. Colculate the net income (or loss) for the year ended December 31, 2022 e. What was the average income tax rote for Gary's TV for 2022 ? 1. if \\( \\$ 32,000 \\) of dividends had been declared and paid during the year, what was the January 1.2022, balance of retained earnings