Assets							Liabilities and Equity
Current assets:							Current liabilities:
Cash and marketable securities	$	72		$	48		Accrued wages and taxes	$	56		$	54
Accounts receivable		80			60		Accounts payable		80			66
Inventory		294			186		Notes payable		48			54
Total	$	446		$	294		Total	$	184		$	174
Fixed assets:							Long term debt:	$	376		$	240
Gross plant and equipment	$	400		$	336		Stockholders