PLEASE HELP....Do not know what I have done wrong

Problem 17-8A The following are the financial statements of Nosker Company. 2016 NOSKER COMPANY Comparative Balance Sheets December 31 Assets 2017 Cash $37,900 Accounts receivable 32,000 Inventory 29,500 Equipment 59,100 Accumulated depreciation equipment (29,200) Total $129,300 $20,900 19,600 20,300 77,400 (23,900) $114,300 Liabilities and Stockholders' Equity Accounts payable Income taxes payable Bonds payable Common stock Retained earnings Total $28,800 7,200 27,000 18,900 47,400 $129,300 $ 16,200 8,500 33,800 13,700 42,100 $114,300