Cendant Corporation's results for the year ended December 31, 2024, include the following material items:

Sales revenue	$ 6,360,000
Cost of goods sold	3,680,000
Selling and administrative expenses	1,280,000
Loss on sale of investments	197,000
Loss on discontinued operations	499,000
Loss on impairment from continuing operations	72,000

Cendant Corporation's income from continuing operations before income taxes for 2024 is

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Tri Fecta, a partnership, had revenues of $368,000 in its first year of operations. The partnership has not collected on $46,200 of its sales and still owes $39,000 on $160,000 of merchandise it purchased. There was no inventory on hand at the end of the year. The partnership paid $26,300 in salaries. The partners invested $42,000 in the business and $21,000 was borrowed on a five-year note. The partnership paid $1,680 in interest that was the amount owed for the year and paid $8,600 for a two-year insurance policy on the first day of business. Ignore income taxes.

Compute the cash balance at the end of the first year for Tri Fecta.

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The following information ($ in millions) comes from a recent annual report of Orinoco.com, Incorporated:

Net sales	$ 10,843
Total assets	4,435
End of year balance in cash	1,114
Total stockholders' equity	498
Gross profit (Sales Cost of Sales)	2,583
Net increase in cash for the year	16
Operating expenses	2,057
Net operating cash flow	775
Other income (expense), net	(15)

Compute Orinoco's total liabilities at the end of the year.

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The following information is provided for Sacks Company before closing entries.

Cash	$ 13,500
Supplies	6,000
Prepaid rent	3,500
Salaries expense	6,000
Equipment	66,500
Service revenue	36,000
Miscellaneous expenses	21,500
Dividends	4,500
Accounts payable	6,500
Common stock	69,500
Retained earnings	9,500

What is the amount of total shareholders' equity?