$15.$ Financial statements for Sheffield Corp. are given below:

Sheffield Corp.

Balance Sheet

January $1,2021$

Assets

Equities

Total assets on the balance sheet at December $31,2021$ are $$6646000.$ Accumulated depreciation on the equipment sold was $$336000.$

The accounts payable at December $31,2021$ were

$$898000.$

$$194000.$

$$266000.$

$$654000.$