Accounts payable $72,800 Inventory $198,800 Accounts receivable 75,600 Land 81,200 Building 127,400 Mortgage payable (long-term) 140,000 Cash 56,000 Office supplies 2,800 Common stock 190,400 Retained earnings ? Salaries payable 11,200 Balford Wholesalers Balford Wholesalers Balance Sheet December 31, 2018 Assets Current Assets Accounts receivable