Assets 2012 2013 Cash A/R Inventory 197 255 Total Net Fixed 1000 1200 45 50 331 111 573 416 Assets Total Assets 1573 1616 Liabilities 2012 2013 Accounts Payable Notes Payable Total Long-Term Debt Common 400 400 Stock Retained Earnings 157 308 150 125 307 433 500 750 95 125 1302 1708 2013 Sales 3168 Cost of