please correct the wrong ones

Refer the following table Focus Metals Inc Comparative Balance Sheet Information November 30 (millions of S) 2017 2016 $ 28 98 280 Cash Accounts receivable (net) Inventory Plant and equipment (net) Accounts payable Long-term notes payable* Common shares Retained earnings 434 2,786 2,870 238 1,820 2,380 420 287 84 322 420 770 "90% of the plant and equipment are secured by long-term notes payable Focus Metals Inc Income Statement For Year Ended November 30 (millions of $) 2017 2016 Net sales Cost of goods sold 2,940$2,142 812 1,022 $1,918 $1,330 Gross profit Operating expenses $112 770 $112 637 Depreciation expense Other expenses Total operating expenses 882 749 Profit from operations Interest expense Income tax expense $1,036 170 56 $581 204 60 Profit $810 $317