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begin{tabular}{|c|c|c|c|} hline multicolumn{2}{|l|}{ Assets } & multicolumn{2}{|l|}{ Latinties And Equity } hline Cash & 5120 & Nobourts payabie and acovals & 530 hline
\begin{tabular}{|c|c|c|c|} \hline \multicolumn{2}{|l|}{ Assets } & \multicolumn{2}{|l|}{ Latinties And Equity } \\ \hline Cash & 5120 & Nobourts payabie and acovals & 530 \\ \hline Acceunts recelivabil & 240 & Shet-6nrm sobt & 4) \\ \hline tmeentaries & 360 & Leng-term debt & 1,100 \\ \hline Mant and equoment, ont & 2,160 & common equety. & 1,72t \\ \hline Total asuets & 12,an9 & Total liateleter and eseutry & s.ma \\ \hline \end{tabular}
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