Data Table Retained earnings, July 31, 2015 31,900 Cost of goods sold 137,200 Accounts receivable 26,700 28,500 Cash 19,200 Net revenues 175,500 Property and equipment, net 27,000 Total current liabilities 55,100 Common stock 35,000 30,000 Inventories All other expenses 17,600 4,500 Long-term liabilities Other current assets 26,000 Dividends Other assets