Cash Merchandise Inventory (12/31/2012) Equipment Accounts Receivable Common Stock ($.50 par) Sales Rent Expense Bonds Payable (due 2040) Accounts Payable Dividends Treasury Stock, Common (19,000 shares) Preferred Stock 6% ($10 par) Land Paid-in Capital in Excess of Par Value, Preferred Cost of Goods Sold Interest Expense Unearned Revenue Paid-in Capital from Treasury Stock Transactions, Common Allowance for Doubtful Accounts Operating Expenses Accumulated Depreciation Equipment Paid-in Capital in Excess of Par Value, Common Retained Earnings (1/1/2012) $ 227,000 100,000 120,000 105,000 350,000 880,000 67,000 120,000 27,000 10,000 47,000 85,000 260,000 8,000 720,000 20,000 23,000 56,000 5,000 95,000 30,000 117,000 70,000 The total assets on the December 31, 2012 balance sheet would be: $772,000 $814,000 $807,000 $777,000 None of the above