Jui Corporation's balance sheet at the end of 2013 included the following items.

Current assets $235,000 Current liabilities $150,000 Land 30,000 Bonds payable 100,000 Buildings 120,000 Common stock 180,000 Equipment 90,000 Retained earnings 44,000 Accum. depr. -buildings (30,000) $474,000 Accum. depr. -equipment (11,000) Total Patents 40,000 Total $474,000