A partially completed balance sheet for Blue Company Incorporated as of October $31,2022,$ is presented. Where amounts are shown for various items, the amounts are correct.

Required:

Using the following data, complete the balance sheet.

Blue Company's records show that current and former customers owe the firm a total of $$4,300$; $$680$ of this amount has been due for more than a year from two customers who are now bankrupt.

The equipment, which is still being used in the business, cost $$17,100$ new; similar used equipment is now worth $$10,000.$ Management estimates that the equipment has been used for one$-$fourth of its total potential use.

The land cost Blue Company $$15,000$; it was recently assessed for real estate tax purposes at a value of $$19,000.$

Blue Company's president isn't sure of the amount of the note payable, but he does know that he signed a note.

Since Blue Company was formed, net income has totaled $$32,000,$ and dividends to stockholders have totaled $$20,250.$