Current assets:
Cash			$	1,850
Accounts receivable				4,350
Allowance for uncollectible accounts				(600	)
Finished goods inventory				6,100
Prepaid expenses				4,000
Total current assets				15,700
Noncurrent assets:
Investments				3,600
Raw materials and work in process inventory				4,500
Equipment				22,500
Accumulated depreciationequipment				(9,600	)
Franchise				?
Total assets			$	?
Liabilities and Shareholders Equity
Current liabilities:
Accounts payable			$	7,800
Note payable				14,000
Interest payablenote				300
Deferred revenue				2,400
Total current liabilities				24,500
Long-term liabilities:
Bonds payable				13,000
Interest payablebonds				500
Shareholders equity:
Common stock	$	?
Retained earnings		?		?
Total liabilities and shareholders equity				?

Additional information ($ in 000s):

1.	Certain records that included the account balances for the franchise and shareholders equity items were lost. However, a complete, preliminary balance sheet prepared before the records were lost showed a debt to equity ratio of 1.6. That is, total liabilities are 160% of total shareholders equity. Retained earnings at the beginning of the year was $3,800. Net income for 2016 was $2,900, and $900 in cash dividends were declared and paid to shareholders.
2.	The investments represent treasury bills purchased in December 2016 that mature in January 2017. These are considered cash equivalents.
3.	Interest on both the note and the bonds is payable annually.
4.	The note payable is due in annual installments of $1,400 each.
5.	Deferred revenue will be earned equally over the next 18 months.
6.	The common stock represents 500,000 shares of no par stock authorized, 300,000 shares issued and outstanding. I JUST COULD NOT FIND THE "INTEREST PAYABLE" AND "NOTE PAYABLE" UNDER THE LIABILITIES.

(S in 000s, except share data) Assets Current assets 5.450 Cash and cash equivalents Accounts receivable, net of allowance 3750 Inventories 4500 Raw materials and work in process 10.600 Finished goods 6,100 4000 Prepaid expenses Total current assets Property, plant, and equipment 22.500 Equipment (9,600) Accumulated depreciation 12,000 Net property, plant, and equipment Intangible assets Franchise 25.050 S Total assets Liabilities and Shareholders' Equity Current liabilities Accounts payable Interest payable Deferred revenue 1.400 Current maturities of long-term debt Total current liabilties 10,800 Long-term liabilites Deferred revenue 800 13,000 Bonds payable Note payable 0 13,800 24600 Total liabilities Shareholders' equity Common stock 17950 5.800 Retained earnings Total shareholders' equity S AS.350 Total liabilities and shareholders' equity