I need help forming a balance sheet for this problem

a. On January 1, 2018, ORRC issued no par common stock for $400,000. b. Early in January, ORRC made the following cash payments: 1. For store fixtures, $54,000 2. For merchandise inventory, $260,000 3. For rent expense on a store building, $10,000 c. Later in the year, ORRC purchased merchandise inventory on account for $237,000. Before year-end, ORRC paid $147,000 of this accounts payable. d. During 2018, ORRC sold 2,300 units of merchandise inventory for $400 each. Before year-end, the company collected 95% of this amount. Cost of goods sold for the year was $320,000, and ending merchandise inventory totaled $177,000. e. The store employs three people. The combined annual payroll is $88,000, of which ORRC still owes $4,000 at year-end. f. At the end of the year, ORRC paid income tax of $23,000. There are no income taxes payable. g. Late in 2018, ORRC paid cash dividends of $35,000. h. For store fixtures, ORRC uses the straight-line depreciation method, over five years, with zero residual value. Requirement 3. Prepare ORRC's balance sheet at December 31, 2018. Official Reserve Rare Coins Balance Sheet December 31, 2018 Assets Liabilities Current Assets: Current Liabilities: Merchandise Inventory 177,000 Salaries Payable Accounts Receivable Accounts Payable Cash Total Current Liabilities Total Current Assets Stockholders' Equity Common Stock Property, Plant, and Equipment: Store Fixtures Less: Accumulated Depreciation Total Stockholders' Equity ULI Total Assets Total Liabilities and Stockholders' Equity