$(25$ points$)$ The balance sheets for Kooler Company showed the following information:

Kooler Company Balance Sheet

Cash

Accounts Receivable $($net$)$

Inventory

Investments in trading securities

Property, Plant & Equipment

Accumulated Depreciation

Totals

$\backslash$table$[[$Accounts Payable,$22,700,20,200],[$Notes Payable, short term,$15,000,22,800],[,($nontrade$),26,000,56,000],[$Long$-$term Notes Payable,$82,000,102,000],[$Common Stock,$27,{300}_{?},51,{300}_{?}$