Financial statements of Rukavina Corporation follow Comparative Balance Sheet Ending Balance Beginning Balance Assets: Cash and cash equivalents Accounts receivable Inventory Property, plant, and equipment Less accumulated depreciation Total assets Liabilities and stockholders' equity: Accounts payable Bonds payable Common stock Retained earnings Total liabilities and stockholders' equity S63 87 59 92 67 520 260 $478 546 273 s 489 S119 336 97 (63) s93 380 96 (91) S 489 s 478