Assets Current assets Cash CAMPBELL COMPANY Horizontal Analysis of Balance Sheets Year 4 Year 3 % Change S 16,100 $ 13,200 Marketable securities Accounts receivable (net) Inventories 21,500 7,400 55,100 47,200 135,500 144,600 Prepaid items 25,200 10,700 Total current assets 253,400 223,100 Investments 27,400 21,900 Plant (net) 271,200 256,800 Land 29,100 24,100 Total assets S 581,100 $ 525,900 Liabilities and Stockholders' Equity Liabilities Current liabilities Notes payable Accounts payable Salaries payable Total current liabilities Noncurrent liabilities Bonds payable Other S 15,100 $ 5,900 113,600 99,000 19,100 13,300 147,800 118,200 Total noncurrent liabilities Total liabilities 99,800 99,800 31,300 27,000 131,100 126,800 278,900 245,000 Stockholders' equity Preferred stock (par value $10,4% cumulative, nonparticipating: 6,100 shares authorized and issued) 61,000 61,000 Common stock (no par; 50,000 shares authorized; 10,000 61,000 61,000 shares issued) Retained earnings 180,200 158,900 Total stockholders' equity 302,200 280,900 Total liabilities and stockholders' equity S 581,100 S 525,900 % %