What am I doing wrong? Can you help me with the one's marked wrong? Required

stockholders' equity was $$236,000,000$ at January $1,2012).$

b$.$ Calculate common$-$size percentages for each year's income statement.

Round answers to two decimal places. Ratios from Comparative and Common$-$Size Data

Consider the following financial statements for Waverly Company. During $2013,$ management obtained additional bond financing to enlarge its production facilities. The company faced higher production costs

during the year for such things as fuel, materials, and freight. Because of temporary government price controls, a planned price increase on products was delayed several months.

As a holder of both common and preferred stock, you decide to analyze the financial statements:

Operating cash flow to current liabilities ratio for $2012$

Inventory turnover ratio $2012$

Return on assets $2012$

Return on common stockholder equity $2012$ and $2013$