Inventory Total Fixed assets Net plant and equipment Total assets Liabilities and owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total Total liabilities and owners' equity References 61,280 84,000 $236,000 $320,000 51,840 21,600 73,440 32,000 40,000 174,560 $214,560 320,000 74,600 $105,800 $294,200 $400,000 53,000 23,600 76,600 30,000 40,000 253,400 $293,400 $400,000