Balance Sheet as of December 31, 2009! 2009 2008 200 300 2008 400 2009 F A Accounts Payable Bonds, due 2012 B 600 G Cash Accounts Receivable Inventory Plant & Equipment Total Assets 200 600 800 C D Common Stock Retained Earnings H I 700 1,900 E 1,900 J Total Liabilities + Equities Income Statement 2008 2009 Sales Cost of sales Depreciation Expenses 1,800 (1.000) 800 (80) (190) 530 (50) 480 (160) 320 (100) 220 2,500 (1,400) 1,100 (100) (250) 750 (60) 690 (230) 460 (200) 260 Interest Income taxes Dividends . Additional information (for year 2009): The company issues shares for 50 Capital expenditure (spending on plant and equipment) were 200, of which 60 % was financed with debt Of the year's sales, 16 % had not been collected at the end of the year The company ended the year with 700 in inventories. The company still owed its suppliers 350. a) Estimate the Balance Sheet as of December 31, 2009