3. Martin Corporation menghadapi proses kebangkrutan. Neraca tanggal 31 Desember 2013 dan informasi lainnya disajikan di bawah ini. Martin Company Balance Sheet December 31, 2013 Fair Value Cash $15,000 Accounts receivable $10,000 Less: Allowance for uncollectibles 1,200 8.800 $ 8,000 Inventory 18,000 15,000 Property and equipment (net) 45,000 30,000 Goodwill 5.000 -0- Total Assets $91,800 Accounts payable $20,000 Accrued liabilities 5,000 Long-term notes payable, 8%, due 2016 20,000 Bonds payable 50,000 Common stock, $2 par, 25,000 shares outstanding 50,000 Retained earnings (deficit) (53.200) Total liabilities and stockholders' equity $91,800 Piutang dan persediaan akun dijaminkan dengan wesel bayar masing-masing sejumlah $ 10.000. Kewajiban yang masih harus dibayar adalah item prioritas