Ok, I've been doing really well with my accounting work, but this problem is giving me a hard time.

Pierson Inc. operates a retail operation that purchases and sells snowmobiles, amongst other outdoor products. The company purchases all merchandise inventory on credit and uses a perpetual inventory system. The accounts payable account is used for recording inventory purchases only; all other current liabilities are accrued in separate accounts. You are provided with the following selected information for the fiscal years 2008 through 2011, inclusive. Fill in the missing amounts

Please click below for a summary of the info given (didn't work well when I tried to post directly to this message)
http://i11.photobucket.com/albums/a198/chelle7906/Picture1.png

I've figured out the income statement data (I think)...
(a): 28249
(b): 5020
(e): 86217
(f): 65460
(I): 59372
(j): 6120

... But the balance sheet data and additional info are throwing me off. I know merchandise inventory corresponds with COGS and accounts payable, but I can't figure out the link between all the numbers and the other missing parts.

Thanks in advance for any help!

For 2009
A is Sales less COGS
B is Gross profit less Operationg Expenses
C is the previous year ending Inventory + Puchases less COGS

Thanks!