Corrections to Balance Sheet Brandt Company presents the following December 31, 2019, balance sheet: Brandt Company Sheet of Balances for Year Ended December 31, 2019 Current assets $ 44,900 Current liabilities $ 66,600 Long-term investments 13,500 Long-term liabilities 24,100 Property, plant, and equipment 123,500 Contributed capital 17,000 Intangible assets Other assets 8,000 13,600 Total assets $203,500 Unrealized capital Retained earnings Total equities 22,500 73,300 $203,500 The following information is also available: 1. Current assets include cash, $3,800; accounts receivable, $19,100; notes receivable (maturity date July 1, 2024), $10,000; and land, $12,000. 2. Long-term investments include a $4,500 investment in available-for-sale securities that are expected to be sold in 2020 and a $9,000 investment in Dray Company bonds that are expected to be held until their December 31, 2022, maturity date. 3. Property, plant, and equipment include buildings costing $63,400, inventory costing $30,500, and equipment costing $29,600. 4. Intangible assets include patents that cost $8,500 (and on which $2,300 amortization has accumulated) and treasury stock that cost $1,800. 5. Other assets include prepaid insurance (which expires on November 30, 2020), $2,900; sinking fund for bond retirement, $7,000; and trademarks that cost $3,700 and are not impaired. 6. Current liabilities include accounts payable, $19,400; bonds payable (maturity date December 31, 2024), $40,000; and accrued income taxes payable, $7,200 7. Long-term liabilities include accrued wages, $4,100; and mortgage payable (which is due in five equal annual payments starting December 31, 2020), $20,00 8. Contributed capital includes common stock ($5 par), $11,000; and preferred stock ($100 par), $6,000. 9. Unrealized capital includes premium on bonds payable, $4,300; additional paid-in capital on preferred stock, $2,400; additional paid-in capital on common stock, $14,700; and accumulated other comprehensive income, $1,100. 10. Retained earnings includes unrestricted retained earnings, $38,600; allowance for doubtful accounts, $700; and accumulated depreciation on buildings and