$ 227,000 100,000 Cash Merchandise Inventory (12/31/2012) Equipment 120,000 105,000 Accounts Receivable 350,000 880,000 67,000 120,000 27,000 10,000 47,000 85,000 260,000 8,000 Common Stock ($.50 par) Sales Rent Expense Bonds Payable (due 2040) Accounts Payable Dividends Treasury Stock, Common (19,000 shares) Preferred Stock 6% ($10 par) Land Paid-in Capital in Excess of Par Value, Preferred Cost of Goods Sold 720,000 Interest Expense 20,000 23,000 56,000 Unearned Revenue Paid-in Capital from Treasury Stock Transactions, Common Allowance for Doubtful Accounts 5,000 Operating Expenses Accumulated Depreciation- Equipment 95,000 30,000 Paid-in Capital in Excess of Par Value, Common 117,000 70,000 Retained Earnings (1/1/2012) The total assets on the December 31, 2012 balance sheet would be: O $772,000 $814,000 $807,000 O $777,000 O None of the above