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Complete the December 31, 2011 and 2010 balance sheets.

Statement of Cash Flows for the year ended Dec. 31, 2011.
Cash flows from operating activities:
Net income $9000
Add (deduct) items not affecting cash:
Depreciation expense 45000
Decrease in accounts receivable 23000
increase in inventory (7000)
increase in short-term debt 5000
increase in notes payable 12000
decrease in accounts payable (6000)
Net cash provided by operating activities 81000

Cash flows from investing activities:
purchase of equipment (50000)
purchase of buildings (48000)
Net cash used by investing activities (98000)

Cash flows from financing activities:
cash used for retirement of long-term debt (25000)
proceeds from issuance of common stock 10000
payment of cash dividends on common stock (3000)
Net cash used by financing activities (18000)
Net decrease in cash for the year (35000)

Balance sheet
2011
Assets
Current assets:
Cash ?
Accounts receivable ?
Inventory 56000
Total current assets ?
Land
Buidling and equipment 260000
Less: Accumulated depreciation ?
Total land, buildings and equipment ?
Total assets ?
Liabilities
Current liabilites
Short term debt 32000
notes payable ?
accounts payable ?
Total current liabilities ?
Long term debt 85000
Owners Equity
Common stock 40000
Retained earnings ?
total owner's equity ?
Total liabilities and owner's equity ?

How are values determined for 2011 and 2010 balance sheets?