174.The following information is available for the Aarons Corporation:

Aarons Corporation Balance Sheets At December 31

2015 2014

Assets:

Cash $24,640 $23,040

Accounts receivable 32,180 29,400

Merchandise inventory 73,125 61,710

Long-term investments 55,900 56,400

Equipment 175,500 145,500

Accumulated depreciation(33,550) (31,200)

Total assets $327,795 $284,850

Liabilities:

Accounts payable $65,000 $40,380

Income taxes payable 10,725 10,200

Bonds payable 48,750 66,000

Total liabilities$124,475$116,580

Equity:

Common stock 117,000 96,000

Paid-in capital in excess of par 13,000 9,000

Retained earnings 73,320 63,270

Total equity $203,320 $168,270

Total liabilities and equity $327,795 $284,850

175.The following information is available for the Brookstone Company:

Brookstone Company Balance Sheets At December 31

20152014

Assets:

Cash $29,568 $27,648

Accounts receivable 38,616 35,280

Merchandise inventory 87,750 74,052

Long-term investments 67,080 67,680

Machinery 210,600 174,600

Accumulated depreciation(40,260)(37,440)

Total assets $393,354 $341,820

Liabilities:

Accounts payable $78,000 $ 48,456

Income taxes payable 12,870 12,240

Bonds payable 58,500 79,200

Total liabilities $149,370 $139,896

Equity:

Common stock 140,400 115,200

Paid-in capital in excess of par 15,600 10,800

Retained earnings 87,984 75,924

Total equity $243,984 $201,924

Total liabilities and equity $393,354 $341,820