3. The following information is taken from the balance sheet of Raineer Pumbling:

cash and cash equivalents: $51,000

accounts receivable: $131,000

inventories: ?

total current assets: $290,000

property, plant, and equipment (net): ?

total assets: $510,000

accounts payable: $43,000

note payable (due in two years): $61,000

common stock: $140,000

retained earnings: ?

Determine the missing amounts.