Final answer:
To construct Barth Company's financial statements, the merchandise balance and the current account balance must be calculated using inventory values, purchases, sales, and COGS for merchandise, as well as current assets and liabilities for the current account.
Step-by-step explanation:
Constructing financial statements for Barth Company involves determining the merchandise balance and the current account balance. The merchandise balance is calculated by taking the total value of the beginning inventory plus purchases, less the cost of goods sold (COGS). The current account balance consists of the sum of all current assets minus the sum of all current liabilities. To provide a precise calculation, one would need specific financial data which typically includes the values of inventory, purchases, sales, COGS, current assets and current liabilities. Without such data from Table 9.2, it is not feasible to offer a complete financial statement for the Barth Company.