\begin{tabular}{c|r|r} \hline Notes payable & 684,000 & 684,000 \\ \hline Stockholders' equity: & & \\ \hline Common stock & 687,600 & \\ \hline Retained earnings & 2,356,400 & 687,600 \\ \hline Total liabilities and stockholders' equity & $4,000,000 & 2,034,000 \\ \hline \hline \end{tabular}