Rees Corporation experienced a fire on December 31, 2009, in which its financial records were partially destroyed. It has been able to salvage some of the records and has ascertained the following balances.
December 31, 2009 December 31, 2008
Cash $ 30,000 $ 10,000
Receivables (net) 72,500 126,000
Inventory 200,000 180,000
Accounts payable 50,000 90,000
Notes payable 30,000 60,000
Common stock, $100 par 400,000 400,000
Retained earnings 113,500 101,000


Additional information:

The inventory turnover is 3.5 times.

The return on common stockholders' equity is 24%. The company had no additional paid-in capital.

The receivables turnover is 8.8 times.

The return on assets is 20%.

Total assets at December 31, 2008, were $605,000.

Instructions
Compute the following for Rees Corporation. (a) Cost of goods sold for 2009. (b) Net sales (credit) for 2009. (c) Net income for 2009. (d) Total assets at December 31, 2009.

(a) Cost of goods sold $ 665,000
(b) Net sales $ 873,400
(c) Net income $
(d) Total assets $

I think the total assets figure of $605,000 does not agree with the total liabilities and equity of 2008. What I get is :
Accounts payable 90,000
Notes payable 60,000
Common stock, 400,000
Retained earnings 101,000
Total 651,000

However, net income must agree with the return on total assets as well as return on equity