Larkspur Company has decided to expand its operations. The bookkeeper recently completed the following balance sheet in order to obtain additional funds for expansion. LARKSPUR COMPANY BALANCE SHEET FOR THE YEAR ENDED 2020 Current assets Cash $236,000 Accounts receivable (net) 346,000 Inventory (lower-of-average-cost-or-market) 407,000 Equity investments (marketable)-at cost (fair value $126,000) 146,000 Property, plant, and equipment Buildings (net) Equipment (net) Land held for future use Intangible assets Goodwill 576,000 166,000 181,000 86.000