Please help me with the solutions for questions 12, 13, and 14 do not understand how to get there? how do you calculate?

Use the following data for the next 3 questions Diane Company reports these adjusted account balances at December 31, 2012 after closing entries have been completed . Accounts Payable $ 75, 0.00 Land 90. 000 Equipment 70, 000 Cash 30, 000 Accounts Receivable 40, 000 Buildings 110, 000 Common Stock 170, 000 Retained Earnings 75, 000 Unearned Revenue 20, 000 On January 3, 2013 , Diane Company collected $25, 000 of its accounts receivable and sold $30, 000 of additional shares of common stock No other transactions occurred in the first week of January 2013 . 12. In a trial balance prepared at December 31 , 2012, the total of the debit column is :` CA $340, 0 0 0- B . $250, 000 C . $70, 000 D. $680, 000 E. None of the above 13. In a trial balance prepared at January 4 , 2013 the total of the debit column is :" $310, 000 B . $710, 000 $370, 000 D . $340, 000 E . None of the above . 14. On January 4, 2013, total liabilities are :" $100, 000 V B. $90, 000 $75, 000 [ D. $95, 000* { . None of the above