\fValley Manufacturing Inc Balance Sheet June 30, 2021 Assets Cash 140,000 Accounts receivable 175,000 Inventory 45,200 Plant and equipment, net of depreciation 554,800 Total Assets 915,000 Liabilities and Stockholders' Equity Accounts payable 115,000 Common stock S 586,000 Retained earnings 214,000 Total Liabilities and Stockholders' Equity 915,000