Please answer the following question for accounting 18th ed

An analysis of the income statement and the balance sheet accounts of Holmes Export Co. at December 31 of the current year, provides the following information. Income statement items: . . . . Gain on Sale of Plant Assets Loss on Sales of Marketable Securities .. ....12,000 16,000 . . . . . . . . . . . . . . . . . . . . . . . _ .. . . . . . . .. Analysis of balance sheet accounts: Marketable Securities account: Debit entries . .. Credit entries 78,000 62,000 Notes Receivable account: 55,000 62,000 Plant and Equipment accounts: Debit entries to plant asset accounts...._... . .. . Credit entries to plant asset accounts. . . . . . . . Debit entries to accumulated depreciation accounts 170,000 40,000 100,000