Following is the balance sheet of Perez Company for Year $3$:

$\backslash$table$[[\backslash$table$[[$PEREZ COMPANY$],[$Balance sheet$]]],[$Assets$,],[$Cash$,15,400],[$Marketable securities$,7,900],[$Accounts receivable,$12,800],[$Inventory$,10,600],[$Property and equipment,$170,000],[$Accumulated depreciation,$(12,600)$