Accounts receivable Accounts payable Cash Common stock Land Long-term notes payable Merchandise inventory Retained earnings $26,500 12,200 20,500 30,000 10,000 17,500 26,300 23,600 ALPHA CO Classified Balance Sheet As of December 31, 2018 Assets Current assets Total current assets Property, plant and equipment Total property, plant and equipment Total assets Liabilities and Stockholders' Equity Current liabilities Long-term liabilities Total liabilities Stockholders' equity Total stockholders' equity Total liabilities and stockholders' equity