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

$\backslash$table$[[\backslash$table$[[$STUART COMPANY$],[$Balance sheet$]],,],[\backslash$table$[[$Assets$],[$Cash$]]],[$Cash$,$$$,14,500],[$Marketable securities$,,7,940],[$Accounts receivable,,$12,980],[$Inventory$,,11,300],[$Property and equipment,,$168,500],[$Accumulated depreciation,,$(12,600)$