December 31, 2022 $186000 Accounts payable 151000 Salaries and wages payable 173000 Mortgage payable 86500 Total liabilities 250000 269000 $303000 Common stock (63000) 240000 Retained earnings Cash Accounts receivable Inventory Prepaid insurance Stock investments (long-term) Land Buildings Less: Accumulated depreciation $210000 26500 236500 $473000 $363500 734000 Goodwill 215000 $1097500 Total stockholders equity Total liabilities and stockholders' equity Total assets $1570500 $1570500 If Concord pays $5400 of Accounts Payable in cash, total stockhol O $166450 O $126400 O $132150 O $116800