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

$\backslash$table$[[\backslash$table$[[$ROONEY COMPANY$],[$Balance sheet$]]],[$Assets$,],[$Cash$,14,900],[$Marketable securities$,8,340],[$Accounts receivable,$12,980],[$Inventory$,11,450],[$Property and equipment,$170,500],[$Accumulated depreciation,$(12,100)$