$$Inventory$250$Deferred tax asset$150$Prepaid insurance$35$Accounts payable$40$Accumulated depreciation$6,000$Bonds payable $(2030$ maturity$)7,000$Note receivable $(2022$ maturity$)40$Equipment$3,000$Treasury stock$5$Accounts receivable$40$Premium on bonds payable$100$Preferred stock$500$Accumulated other comprehensive income $($debit balance$)25$Goodwill$200$Allowance for doubtful accounts$3$Discount on notes receivable$4$Land$50$Trading securities$20$Held$-$to$-$maturity securities $$ debt $(2030$ maturity$)200$Security FV adjustment $$ trading $($credit balance$)3$Security FV adjustment $$ AFS $($debit balance$)10$Pension liability$350$Additional paid$-$in capital$5,000$Cash and cash equivalents$600$Available for sale securities $$ debt $(2025$ maturity$)50$Common stock$30$Factories$15,000$Accrued expenses and payables$70$