Elegant Weddings, Inc. has been a successful full-service wedding planning company for 12 years in Seattle, Washington. After launching their Web site three years ago, they have attracted so many clients from Europe that the owners opened a shop in London. The Seattle and London shops' assets last year, respectively, were: cash $317,325 and $132,650, accounts receivable $107,125 and $74,975, marketable securities $196,425 and $76,250, inventory $350,395 and $175,750, and equipment $25,000 and $17,500. The liabilities for each store were: notes payable $28,300 and $26,000, accounts payable $78,450 and $80,125, and income tax payable $62,000 and $20,000. The stockholders' equity was: common stock $731,170 and $268,375 and retained earnings $96,350 and $82,625. Design a template as a balance sheet to reflect the figures above. 

Include totals for total assets, total liabilities, total stockholders' equity, and liabilities and stockholders' equity. Use template to create a balance sheet for each store and a consolidated balance sheet for the corporation.