A partially completed balance sheet for Blue Co., Inc., as of October 31, 2013, follows. Where amounts are shown for various items, the amounts are correct.

Required:
Using the following data, complete the balance sheet.
a.	Blue Co.'s records show that current and former customers owe the firm a total of $4,400; $680 of this amount has been due for more than a year from two customers who are now bankrupt.
b.	The automobile, which is still being used in the business, cost $16,800 new; a used car dealer's Blue Book shows that it is now worth $10,000. Management estimates that the car has been used for one-third of its total potential use.
c.	The land cost Blue Co. $12,000; it was recently assessed for real estate tax purposes at a value of$16,000.
d.	Blue Co.'s president isn't sure of the amount of the note payable, but he does know that he signed a note.
e.	Since Blue Co. was formed, net income has totaled $32,000, and dividends to stockholders have totaled $20,250.