For December 31, 20X1, the balance sheet of Baxter Corporation was as follows:

Current Assets			Liabilities
Cash	$	27,000	Accounts payable	$	29,000
Accounts receivable		32,000	Notes payable		37,000
Inventory		42,000	Bonds payable		67,000
Prepaid expenses		13,700
Fixed Assets			Stockholders Equity
Gross plant and equipment	$	267,000	Preferred stock	$	37,000
Less: Accumulated depreciation		53,400	Common stock		72,000
			Paid in Capital		42,000
Net plant and equipment	$	213,600	Retained earnings		44,300
Total assets	$	328,300	Total liabilities and stockholders equity	$	328,300

Sales for 20X2 were $305,000, and the cost of goods sold was 55 percent of sales. Selling and administrative expense was $30,500. Depreciation expense was 10 percent of plant and equipment (gross) at the beginning of the year. Interest expense for the notes payable was 12 percent, while the interest rate on the bonds payable was 14 percent. This interest expense is based on December 31, 20X1 balances. The tax rate averaged 30 percent. $3,700 in preferred stock dividends were paid, and $3,481 in dividends were paid to common stockholders. There were 10,000 shares of common stock outstanding. During 20X2, the cash balance and prepaid expenses balances were unchanged. Accounts receivable and inventory increased by 12 percent. A new machine was purchased on December 31, 20X2, at a cost of $52,000. Accounts payable increased by 20 percent. Notes payable increased by $7,700 and bonds payable decreased by $18,500, both at the end of the year. The preferred stock, common stock, and capital paid in excess of par accounts did not change. c. Prepare a balance sheet as of December 31, 20X2. (Amounts to be deducted should be indicated with parentheses or a minus sign.)

(please provide number for both the left and right columns under current assets)