Dec 31, 2012 Dec 31, 2011 $ 14 $183 55 112 250 205 168 $742 99 330 175 $625 Assets Cash Accounts receivable (net) Inventories Land Equipment. Accumulated depreciation-equipment Total assets Liabilities and Stockholders' Equity Accounts payable (merchandise creditors) Dividends payable Common stock, si par Paid-in capital: Excess of issue price over par-common stock Retained earnings Total liabilities and stockholders equity 537 $ 51 5 125 85 476 $742 The following additional information is taken from the records Dec 31, 2012 Dec 31, 2011 $ 14 $183 55 112 250 205 168 $742 99 330 175 $625 Assets Cash Accounts receivable (net) Inventories Land Equipment. Accumulated depreciation-equipment Total assets Liabilities and Stockholders' Equity Accounts payable (merchandise creditors) Dividends payable Common stock, si par Paid-in capital: Excess of issue price over par-common stock Retained earnings Total liabilities and stockholders equity 537 $ 51 5 125 85 476 $742 The following additional information is taken from the records