3 The financial statements for Castile Products, Inc., are given below Castile Products, Inc. Balance Sheet December 31 points Assets Current assets: Cash 19,0e0 190,000 320,000 10,000 539,000 830,000 $1,369,000 Accounts receivable, net Merchandise inventory Prepaid expenses Total current assets Property and equipment, net Total assets Liabilities and Stockholders Equity Liabilities: 270,0e0 310,000 580,000 Current liabilities Bonds payable, 10% Total liabilities Stockholders' equity: Common stock, $10 par value Retained earnings 190,00e 599,000 789,000 $1, 369,0ee Total stockholders' equity Total liabilities and stockholders' equity