Financial data for Stirling, Inc., for last year are as follows: Stirling, Inc Balance Sheet BeginningEnding Balance Balance Assets Cash Accounts receivable Inventory Plant and equipment, net Investment in Brier Company Land (undeveloped) 160,000 $157,000 541,000 647,000 562,000 984,000 492,000 288,000 292,000 397,000 1,000,000 468,000 Total assets $2,960,000 $3,028,000 Liabilities and Stockholders' Equity Accounts payable Long-term debt Stockholders' equity $ 444,000 402,000 1,121,000 1,121,000 1,395,000 1,505,000 Total liabilities and stockholders equity $2,960,000 $3,028,000