B. Vanduard Pharmaceuticals' partial balance sheets are shown below. Vanguard issued $10,000,000 of new common stock in the most recent year. Using this information and the results from part a, fill in the missing values for common stock, retained earnings, total common equity, and total liabilities and equity.

Dollar value of common stock issued (in thousands of dollars)				$10,000
Vanguard Industries December 31 Balance Sheets
(in thousands of dollars)
				2016	2015
Assets
Cash and cash equivalents				$102,805	$74,625
Short-term investments				11,400	15,100
Accounts Receivable				108,470	85,527
Inventories				38,450	34,982
Total current assets				$261,125	$210,234
Net fixed assets				100,500	42,436
Total assets				$361,625	$252,670
Liabilities and equity
Accounts payable				$30,761	$23,109
Accruals				30,405	22,656
Notes payable				12,717	14,217
Total current liabilities				$73,883	$59,982
Long-term debt				80,263	63,914
Total liabilities				$154,146	$123,896
Common stock					$90,000
Retained earnings					38,774
Total common equity					$128,774
Total liabilities and equity					$252,670