23. As published in its annual report, the consolidated balance sheet of Packers includes the items shown below (listed alphabetically).

a. Determine the values for the missing items.

b. Prepare a balance sheet for Packers.

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Accounts payable ? Other assets $30,350 Accounts receivable $8,739 Other liabilities $57,786 Capital in excess of par value $187,506 Property, plant, and equipment $103,684 Cash $92,827 Retained earnings $35,097 Common stock at par value $402 Total assets $378,045 Inventory Long-term liabilities Notes payable ? Total liabilities ? $9,474 Total liabilities and net worth ? $11,195 Total net worth ?