Consider the following information: Gil's Fish and Tackle, Inc. Balance Sheet At December 31, 2016 Assets Cash Accounts Receivable (less allowance) Inventories Property, Plant and Equipment Long-term Investments $ 22,100 162,100 92,800 122,800 50,000 Total Assets $449,800 Liabilities Accounts Payable Current Portion of Long-Term Debt Long-Term Notes Payable $ 50,200 70,200 107,000 Total Liabilities 227,400 Stockholders' Equity Contributed Capital Retained Earnings 140,000 82,400 Total Stockholders' Equity 222,400 Total Liabilities and Stockholders' Equity $449,800