Compute the missing amounts in the following financial statements.
	You may assume that accounts receivable relate only to credit sales and that accounts payable relate only to credit purchases of inventory. There were no sales of property and equipment during 2012 and any purchases of property and equipment were made using cash.
	Balance Sheet at	31-Dec-11	31-Dec-12		Income Statement for Year Ending
	Current assets
	Cash	$18,000	?			31-Dec-12
	Marketable securities	2,000	5,000		Sales revenue	140,000
	Accounts receivable	8,000	10,000		Cost of sales	87,000
	Merchandise inventory	41,000	58,000		Gross profit	53,000
	Prepaid advertising	13,000	16,000		Expenses:	?
	Total current assets	82,000	104,000		Wages	?
	Property, plant and equipment (PPE), cost*	175,000	?		Advertising	5,000
	Accumulated depreciation	-35,000	-63,000		Depreciation	?
	Land	15,000	?		Amortization	2,000
	Intangible assets	?	7,000		Total expenses	24,000
	Total assets	$227,000	$282,000		Operating profit	29,000
					Interest	3,000
	Current liabilities	?	?		Income (loss) before taxes	26,000
	Accounts payable	$18,000	?		Tax expense	?
	Wages payable	15,000	18,000		Net income	18,000
	Interest payable	?	6,000
	Dividends payable	2,000	4000
	Taxes payable	5,000	1,000
	Total current liabilities	48,000	50,000
	Long-term debt	$46,000	?
	Shareholders equity	?	?
	Common stock	121,000	160,000
	Retained earnings	22,000	32,000
	Treasury stock	?	-12,000
	Total liabilities and shareholders equity	$227,000	$282,000
	Statement of Cash Flow for Year Ended	31-Dec-12
	Cash flow from operating activities ?
	Cash collections from customers	?
	Cash payments for:
	Inventory	-101,000
	Wages	-3,000
	Taxes	-12,000
	Interest	-5,000
	Advertising	-8,000
	Net cash provided by operations	9,000
	Cash flow from investing activities
	(Purchases) sale of property, plant and equipment	-39,000
	(Purchase) sale of marketable securities	-3,000
	(Purchase) sale of land	?
	Net cash provided by investing activities	-49,000
	Cash flow from financing activities
	Issuance (repayment) of long-term debt	6,000
	Payment of dividend	-6,000
	Issuance (repurchase) of common stock	39,000
	(Purchase) sale of treasury stock	-2,000
	Net cash provided by financing activities	37,000
	Net cash flow	($3,000)