what am i doing wrong for 2a?

whats the answer for #3~5?

Required information [The following information applies to the questions displayed below.] Ramirez Company is completing the information processing cycle at its fiscal year-end on December 31. Following are the correct balances at December 31 for the accounts both before and after the adjusting entries. Compute the amount of net income assuming that it is based on the amounts (a) before adjusting entries and ( b ) af adjusting entries. 3. Compute earnings per share, assuming that 2,400 shares of stock are outstanding all year. Note: Round your answer to 2 decimal places. 4. Compute the total asset turnover ratio, assuming total assets at the beginning of the year were $110,200. Note: Round your answer to 2 decimal places. 5. Record the closing entry at December 31 of the current year. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet Record closing entry to transfer revenues and expenses to retained earnings. Note: Enter debits before credits