Assets Cash $23,331 % Accounts receivable $123,678 %6 Inventory $ 201735 % Total current assets $348,744 % Gross plant and equipment $ % Less: accumulated depreciation $313,000 T Net plant and equipment $ % $735,744 100.0 % Total assets Liabilities Accounts payable $ % Notes payable $26,119 % Total current liabilities $ % % $247,567 Long-term debt Total liabilities $392,573 $4,500 % Common stock ($0.01 par, 450,000 shares) $219,684 % Paid-in capital % Retained earnings $ % % de $343,171 Total stockholders' equity Common stock ($0.01 par, 450,000 shares) $4,500 % de Paid-in capital $219,684 % Retained earnings $ % 96 Total stockholders' equity $343,171 de Total liabilities and equity $ 100.0 %