Assets Current assets Cash Accounts receivable Inventory 2018 2019 2018 2019 $ 26,530 $ 34,778 57,781 78,139 134,324 201,260 Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable $194,422 $ 202,111 89,520 141,088 Total Total $218,635 $ 314,177 Long-term debt Owners' equity $283,942 $343,199 $246,000 $ 182,750 Common stock and paid-in surplus $209,000 $209,000 Accumulated retained earnings 136,940 168,456 Fixed assets Net plant and equipment $657,247 $589,228 Total $345,940 $377,456 Total assets $875,882 $903,405 Total liabilities and owners' equity $875,882 $903,405