Please provide Answer! Super confused.

Problem 12-8A Presented below are the financial statements of Helwany Company HELWANY COMPANY Comparative Balance Sheets December 31 2011 ssets Cash Accounts receivable Inventory Property, plant, and equipment Accumulated depreciation Total 2012 $102,585 58,620 82,068 175,860 $58,620 41,034 58,620 228,618 (93,792) (70,344) $325,341 $316,548 Liabilities and Stockholders' Equit Accounts payable Income taxes payable Bonds payable Common stock Retained earnings Total $ 55,689 20,517 49,827 52,758 146,550 $325,341 $ 43,965 23,448 96,723 41,034 111,378 $316,548