Construct ABC & Company's 2015 year-end Balance Sheet using the asset, liability, and equity accounts listed below:

Retained Earnings $121,000,000

Accounts Payable $114,000,000

Accounts Receivable $86,000,000

Common Stock $379,352,000

Cash $12,672,000

Short Term Debt $3,000,000

Inventory $84,000,000

Goodwill $60,000,000

Long Term Debt $148,000,000

Other Non-Current Liabilities $30,000,000

PP&E $450,000,000

Other Non-Current Assets $28,000,000

Long-Term Investments $50,680,000

Other Current Assets $24,000,000