Balance sheet Assets Current assets Cash Accounts receivable Interest receivable Inventories Prepaid expenses Long-term investments Plant and equipment, net Land Total assets Liabilities Current liabilities Note payable, short-term Accounts payable Income tax payable Accrued liabilities Interest payable Salaries payable Long-term note payable Shareholders' Equity Common shares Retained earnings Total liabilities and shareholders' equitv 2023 $ S 202,000 $ 171,000 21,000 14,500 502,000 475,000 36,000 38,000 208,000 65,000 420,000 545,000 196,000 309,000 $ 1,881,000 $ 1,587,500 54,000 $ 2022 247,200 61,000 81,000 22,000 6,500 496,000 98,000 168,000 287,000 46,400 124,000 17,000 4,600 529,000 350,000 229,500 543,600 369,700 $ 1,881,000 $1,587,500 - X additional data Other information for the year ended September 30, 2023, that may be needed includes:

a. Acquired equipment by issuing a long-term note payable, $101,000, and paying $18,000 cash.

b. Paid long-term note payable, $134,000.

c. Received $193,600 cash fo