PLEASE just put answer i dont understand it at all so an explanation will NOT help, just lines with answers please

The Extra Surplus Company's Balance Sheet for December 31, 2017 and the Income Statement for 2018 are shown below. Extra Surplus Company Balance Sheet December 31, 2017 Assets Cash Accounts Receivable Inventory Property and Equipment, Net $ 19,500 9,750 23,400 39,000 $91,650 Liabilities and Stockholders' Equity Accounts Payable Notes Payable, Long-Term Common Stock Retained Earnings $ 19,500 9,750 39,000 23,400 $ 91,650 Extra Surplus Company Income Statement For the Year Ended December 31, 2018 Sales $37,700 Cost of Goods Sold 8,700 Salaries and Wage Expense 8,700 Interest Expense 2,900 Other Expenses 1,450 Net Income $ 15,950 Additional data: Sales were $37,700, $23,200 In cash was received from customers. Bought new land for cash, $29,000. Sold other land for its book value of $14,500. Paid $2,900 principal on the long-term note payable and $2,900 in Interest Issued new shares of stock for $29,000 cash. Cash dividends of $4,800 were declared and paid to stockholders. Pald $16,900 on accounts payable. No Inventory purchases were made; other expenses were incurred on account. All wages were paid in cash. Other expenses were on account. Required: a. Prepare a balance sheet at December 31, 2018. b. Prepare the statement of cash flows using the direct method. Required A Required B Prepare a balance sheet at December 31, 2018. EXTRA SURPLUS COMPANY Balance Sheet at December 31 2018 $ 0 S 0 Required A Required B Prepare the statemen Required Bs using the direct method. (Enter any deductions and cash outflows as a negative value.) EXTRA SURPLUS COMPANY Statement of Cash Flows Year Ended December 31, 2018 Cash Flows from Operating Activities: Cash Flows from Investing Activities: 0 Cash Flows from Financing Activities: 0