Current Liabilities Long-term Debt Total Liabilities Common Stock 916,000 678,000 same discretionary 1,500,000 1,500,000 1,500,000 2,416,000 2,178,000 same discretionary 3,490,000 3,490,000 3,490,000 Retained Earnings standard calculation 2,054,000 2,270,000 2,024,000 Total Shareholder's Equity 5,544,000 5,760,000 5,514,000 Total Liabilities and Owners' Equity 8,176,000 7,692,000 Discretionary Financing Needed (DFN)