$600 445 52 28 29 222615 28 $5 Assets Annual Revenue and Expense Items Cash Accounts receivable Inventories Net fixed assets $60 Net sales 155 Cost of goods sold 128 Wages and salaries 286 Miscellaneous assets Total 96 Overhead expenses $725 Liabilities and Equity Short-term debt 108 Accounts payable 117 Interest expense Depreciation expenses Selling, admin, & other expenses Income before tax Income taxes After-tax net income Notes payable 325 Long-term debt (bonds) 15 Equity capital 160 Total $725