Balance Sheet
				Year 1	Year 2	Change
Cash				100	70	(30)
Accts Receivable				500	800	300
Inventory				800	700	(100)
Current Assets				1,400	1,570	170
Gross Fixed Assets				2,500	2,800	300
Accum Depreciation				(500)	(700)	(200)
Net Fixed Assets				2,000	2,100	100
Total Assets				3,400	3,670	270
Accts Payable				300	150	(150)
Accured Liabilities				200	300	100
Current Liabilities				500	450	(50)
Long-term Debt				1,900	2,130	230
Total Liabilities				2,400	2,580	180
Common Stock				200	220	20
Retained Earnings				800	870	70
Total Common Equity				1,000	1,090	90
Total Liab & Equity				3,400	3,670	270

Prepare a balance sheet given the following information for Corp. as of December 31, 2014: cash = $205,000; intangible net fixed assets = $859,000; accounts payable = $284,000; accounts receivable = $265,000; tangible net fixed assets = $5,220,000; inventory = $550,000; notes payable = $177,000; retained earnings = $4,706,000; long-term debt = $1,130,000. (Enter your answer as directed, but do not round intermediate calculations.)

Balance Sheet
(Click to select) Notes payable Cash Common stock Accounts payable Accumulated retained earnings	$		(Click to select) Tangible net fixed assets Intangible net fixed assets Inventory Cash Accounts payable	$
(Click to select) Tangible net fixed assets Intangible net fixed assets Accounts receivable Notes payable Accounts payable			(Click to select) Cash Intangible net fixed assets Inventory Notes payable Tangible net fixed assets
(Click to select) Inventory Common stock Accounts payable Notes payable Intangible net fixed assets			Current liabilities	$
Current assets	$		(Click to select) Inventory Cash Tangible net fixed assets Long-term debt Accounts receivable
			Total liabilities	$
(Click to select) Notes payable Accounts payable Long-term debt Cash Tangible net fixed assets	$
(Click to select) Inventory Accounts payable Current liabilities Intangible net fixed assets Accounts receivable			(Click to select) Accounts receivable Notes payable Common stock Accounts payable Intangible net fixed assets
			(Click to select) Current assets Accumulated retained earnings Accounts payable Cash Notes payable
Total assets	$		Total liabilities & owners equity	$

How much was Capital Expenditures (Capital Spending) Use the change column. Though a use of cash, do not put a minus in front of your answer.