ces Current assets Current liabilities Cash $ 65,470 $82,487 Accounts receivable 65,281 85,639 Accounts payable Notes payable 181,549 Inventory 116,676 $186,922 $ 194,611 82,020 133,588 Total $268,942 $ 328,199 349,675 Total $247,427 Long-term debt $231,000 $167,750 Owners' equity Common stock and paid-in $224,000 $224,000 surplus Accumulated retained 182,232 219,704 earnings Fixed assets Net plant and equipment 589,978 $658,747 Total $406,232 $443,704 939,653 Total liabilities and owners' Total assets $906,174 $ 906,174 $939,653 equity