I need help solving the problem below with the given information.

The comparative financial statements of the Summer Company are as follows. The market price of the Summer Company common stock was $36 on December 31, 2010 and $11.20 on December 31, 2011. Summer Company Comparative Balance Sheet December 31, 2011, 2010 and 2009 ASSETS 2011 2010 Current Assets $176,200 $253,100 $26,500 Cash Accounts Receivable 238,850 31,850 67,350 Merchandise Inventory 62,500 42,500 130,000 Prepaid Expenses 1,700 2,200 $329,150 $226,050 Total Current Assets $478,250 626,100 Plant Assets Ne 666,100 706.100 Total Assets 1,104,35 995,25 932,15 Liabilities and Stockholder's Equity Current Liabilites $55,000 $30,000 $60,000 Accounts payable Accrued Lia bilities 1,000 8,000 12,000 Dividends Payable 10,00 2,000 Total Current Liabilities $56,000 $48,000 $74,000 Long-Term Liabilities Mortgage Note Payable $9,000 $29,000 $49,000 Bonds Payable 240,000 340,000 290,000 Less: Discount on Bonds Payable 4,500 5,500 4,500 Total Long-Term Liabilities $244,500 $363,500 $334,500 $300,500 $411,500 $408,500 Total Liabilities Stockholders' Equity $411,900 $311,900 $311,900 Common Stock, $10 Par Paid in Capital in Excess of Par 162,350 72,350 72,350 Retained Earnings 236,600 209,500 149,400 Less: Treasury Stock (10,000) (10,000) Total Stockholders' Equity $803,850 $583,750 $523,650 Total Liabilities and Stockholders' Equity $1,104,350 $995,250 $932,150