Brock Company's financial information is listed below. Assume that all balance sheet amounts represent both average and ending balance figures and that all sales were on credit.

Assets

Cash and short$-$term investments

$$40,000$

Accounts receivable $($net$)$

$30,000$

Inventory

$25,000$

Property, plant, and equipment

$215\mathrm{.}000$

Total assets

$$310,000$

Liabilities and Stockholders Equity

Current liabilities

$$60,000$

Long$-$term liabilities

$95,000$

Common stock, $$10$ par

$60,000$

Retained earnings

$95,000$

Total liabilities and stockholders' equity

$$310,000$