Grouper Company provides you with the following condensed balance sheet information. Assets Current assets $84,000 Equity investments (Liquid Co stock; 36,000 shares at cost) 108,000 Equipment (net) 189,000 Intangibles 90,000 Total assets $471,000 Liabilities and Stockholders' Equity Current and long-term liabilities $123,000 Stockholders' equity Common stock ($1 par) $39,000