Cash Accounts Receivable Inventory WHINE DINE $250,000 $200,000 $450,000 $300,000 $500,000 $100,000 Investment in Dine Inc. $500,000 Land $140,000 Equipment (net) $460,000 $200,000 Total Assets $2,300,000 $800,000 Current Liabilities $900,000 $200,000 Bonds Payable $500,000 $100,000 Common Shares $500,000 $200,000 Retained Earnings $400,000 $300,000 Total Liabilities and $2,300,000 $800,000 Equity