Compute the missing amounts in the statements. Assume that accounts receivable relate only to credit sales. Assume that accounts payable relate only to credit purchases of inventory. Assume that there were no sales of property and equipment during 2015. Assume that any purchase of property and equipment were made using cash.

BALANCE SHEET - ASSET	2014	2015
Cash	???	25,000
Marketable Securities	3,000	5,000
Accounts Receivable	12,000	37,000
Merchandise Inventory	52,000	23,000
Prepaid Advertising	15,000	18,000
TOTAL CURRENT ASSETS	92,000	108,000
Property plant and equipment (cost)	175,000	???
Accumulated Depreciation	(35,000)	(63,000)
Land	15,000	???
Goodwill	???	7,000
TOTAL ASSET	258,000	342,000
CURRENT LIABILITIES
Accounts payable	12,000	23,000
Wages payable	???	18,000
Interest payable	6,000	5,000
Dividends payable	3,000	???
Taxes payable	17,000	12,000
TOTAL CURRENT LIABILITIES	43,000	60,000
Long-term debt	???	86,000
SHAREHOLDER EQUITY
Common stock	150,000	172,000
Retained earnings	23,000	32,000
Treasury Stock	(10,000)	???
TOTAL LIABILITIES AND SHAREHOLDER EQUITY	258,000	342,000

INCOME STATEMENT	2015
Sales revenue	???
Cost of sales	123,000
GROSS PROFIT	162,000
EXPENSES:
Wages	15,000
Advertising	18,000
Depreciation	???
Goodwill amortization	4,000
TOTAL EXPENSES	65,000
Operating profit	97,000
Interest	???
Income (loss) before taxes	88,000
Tax expense	35,000
NET INCOME	53,000

STATEMENT OF CASH FLOWS	2015
Cash flow from operating activities:
Cash collections from customers	260,000
Cash payments for:
Inventory	???
Wages	(2,000)
Taxes	???
Interest	(10,000)
Advertising	???
NET CASH PROVIDED BY OPERATIONS	104,000
Cash flow from investing activities:
(Purchase) sale of property, plant, and equipment	(111,000)
(Purchase) sale of marketable securities	???
(Purchase) sale of land	11,000
NET CASH PROVIDED BY INVESTING ACTIVITIES	(102,000)
Cash flow from financing activities:
Issue (repayment) long-term debt	34,000
Payment of dividend	(45,000)
Issuance (repurchase) of common stock	???
(Purchase) sale of treasury stock	2,000
NET CASH PROVIDED BY FINANCING ACTIVITIES	13,000
CHANGE IN CASH	???