Please help me figure out my error. Boxes for 2022 marked with * is my input (calculations). Other boxes were numbers already present.

Cumberland Industries partial balance sheets are shown below. Cumberland issued 20,000 of new common stock in the most recent year. Using this information and the results from part a, fill in the missing values in the cells with yellow color.

Part A

Sales 600,000

GOGS 480,000

DEP 15,000

EBIT 105,000

Interest expense 10,000

EBT 95,000

Taxes 23,750

Net Income 71,250

Common Dividends 35,625

Addition to Retained Earnings 35625

Part B.

Cumberland Industries

Cumberland Industries December 31 Balance Sheets
(in thousands of dollars)
				2022	2021
Assets
Cash and cash equivalents				*$35,625	$74,625
Accounts Receivable				108,470	85,527
Inventories				38,450	34,982
Total current assets				*$182,545	$195,134
Net fixed assets				162,500	150,000
Total assets				*$345,045	$345,134
Liabilities and equity
Accounts payable				$41,761	$33,109
Notes payable				20,722	9,331
Total current liabilities				$62,483	$42,440
Long-term debt				108,920	113,920
Total liabilities				$171,403	$156,360
Common stock				*$160,000	$140,000
Retained earnings				*35,625	48,774
Total common equity				*$195,625	$188,774
Total liabilities and equity				*$367,028	$345,134
Check for balancing (this should be zero):