I need help with this and the calculations

Problem 12-7A (Part Level Submission) Presented below are the financial statements of Blue Spruce Company. Blue Spruce Company Comparative Balance Sheets December 31 2017 2016 Assets Cash Accounts receivable Inventory Property, plant, and equipment Accumulated depreciation Total $ 80,500 46,000 64,400 138,000 $ 46,000 32,200 46,000 179,400 (73,600) (55,200) $255,300 $248,400 Liabilities and Stockholders' Equity Accounts payable Income taxes payable Bonds payable Common stock Retained earning:s Total $ 43,700 16,100 39,100 41,400 115,000 $255,300 $ 34,500 18,400 75,900 32,200 87,400 $248,400