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Data Table Current Assets: Cash 15,000 Accounts Receivable 18,000 Merchandise Inventory 18,000 Prepaid Insurance 2,000 Total Current Assets 53,000 Property, Plant, and Equipment: Equipment and Fixtures 35,000 Less: Accumulated Depreciation (24,000) 11,000 Total Assets $ 64,000 Liabilities Current Liabilities: Accounts Payable 14,000 Salaries and Commissions Payable 2,100 Total Liabilities $ 16,100 Stockholders' Equity Common Stock, no par 15,000 Retained Earnings 32,900 Total Stockholders' Equity 47,900 Total Liabilities and Stockholders' Equity $ 64,000