\begin{tabular}{lr} \multicolumn{2}{c}{ Assets } \\ \hline Cash and short-term investments & $40,000 \\ Accounts receivable (net) & 30,000 \\ Merchandise inventory & 25,000 \\ Property, plant, and equipment & 215,000 \\ \hline Total assets & $310,000 \\ \hline \hline \end{tabular}