The December $31,$ Year $4,$ balance sheet for Fanning Corporation is presented here. These are the only accounts on Fanning's balance sheet. Amounts indicated by question marks $(?)$ can be calculated using the following additional information: Required a$.$ Compute the balance in trade accounts payable as of December $31,$ Year $4.$ b$.$ Compute the balance in retained earnings as of December $31,$ Year $4.$ c$.$ Compute the balance in the inventory account as of December $31,$ Year $4.($Assume that the level of inventory did not change from last year.$)$Complete Cogburn's December $31,$ Year $4,$ balance sheet using the information below. Each of

the items may be reported as either a current or noncurrent liability. Enter the appropriate

amounts in the associated cells. Enter all amounts as positive values. If no entry is necessary,

enter a zero $(0)$ or leave the cell blank.