Balance Sheet Assets Cash Accounts receivable Receivable from Western Ranching Inventory Plant & Equipment Less: Accumulated Depreciation Patent Investment in Western Ranching Total Assets Liabilities & Stockholders' Equity Accounts payable Payable to Alamo Interest Payable Bonds Payable Premium on Bonds Common Stock Retained Earnings Accumulated OCI NCI in NA of Western Ranching Total Liabilities & Equity Other Comprehensive Income Accumulated Other Comprehensive Income, 1/1/20X3 Other Comp. Income Translation Adjustment Other Comprehensive Income to NCI Accumulated Other Comprehensive Income, 12/31/ 20X3 26,460 64,460 38,000V 43,200 183,200 140,000 6480 6,480V 128,000 128,000 28,000N 528,000 500,000 V (90,000) (90,000) G 69,660 28 000 722,480 6,480 813,660 32,280 92,280 60,000 6480 6,480V 1800W 3800 2,000 V 60,000 60,000 34 20 34 20 63,000N 500,000 500,000 63,000 V 0 0 166,980 69,480 659,500 562,000 0 0 G 0 0 0 0