Building a Balance Sheet. Kroeger, Inc., has current assets of $1,970, net fixed assets of $9,650, current liabilities of $1,520, and long-term debt of $4,370. What is the value of the shareholders equity account for this firm? How much is net working capital? -Preparing a Balance Sheet. Prepare a balance sheet for Alaskan Orange Corp. as of December 31, 2014, based on the following information: cash = $197,000; patents and copyrights = $863,000; accounts payable = $288,000; accounts receivable = $265,000; tangible net fixed assets = $5,300,000; inventory = $563,000; notes payable = $194,000; accumulated retained earnings = $4,586,000; long-term debt = $1,450,000