Assume that you are the controller of Nuclear Company. At December 31, 2020, the end of the first year of operations, the following financial data for the company are available: Cashi Receivables from customers (all considered collectible) $ 26,700 13,700 Inventory of merchandise (based on physical count and priced at cost) Equipment owned, at cost less used portion. 91,700 46,700 Payables to suppliers of merchandise 52,130 Salary payable for 2020 (on December 31, 2020, this was owed to an employee, but the amount was not paid until January 10, 2021) 2,850 Total sales revenue Expenses, including the cost of the merchandise sold (excluding income taxes) Income taxes expense (at 30% of pretax earnings); all paid during 2020 Contributed capital, 8,700 shares outstanding 157,000 104,400 ? 87,000 No dividends were declared or paid during 2020.