Dec. 31, 2012 Dec. 31, 2011 Assets 3 Cash 4 Accounts receivable (net) s Inventories 6 Land 7Equipment 3 Accumulated depreciation-equipment 9 Total assets 10 11 Accounts payable (merchandise creditors) 12 Dividends payable 13 Common stock, $1 par . Paidin capital: Excess f ise price over par -common stocok is Retained earnings $489.00 283.00 174.00 398.00 228.00 (65.00) $1,507.00 $156.00 197.00 112.00 445.00 172.00 (5200) 51,050.00 Liabilities and Stockholders' Equity $177.00$155,00 30.00 96.00 25000 95403 51,50700 49.00 13000 716.00 $10s000 Total liabilities and stockholders equity