hello... please answer this..

Condensed financial data of Stellar SA follow STELLAR SA Comparative Statements of Financial Position December 31 Assets Equipment Accumulated depreciation-equipment Long-term investments Prepaid expenses Inventony Accounts receivable Cash 2017 2016 265,310O 242,880 (47,730 )(52,410) 140,940 29,750 112,690 91,460 116,200 708,620 113,860 25,500 101,750 33,650 48,710 513,940 Total Equity and Liabilities Share capital-ordinary Retained earnings Bonds payable Accounts payable Accrued expenses payable 219,610 250,540 111,150 111,150 16,170 708,620 174,660 105,020 149,260 67,660 17,340 513,940 Total STELLAR SA Income Statement For the Year Ended December 31, 2017 Sales revenue 391,170 Gain on disposal of plant assets 4,530 395,700