LIABILITIES & STOCKHOLDER'S EQUITY				2020
Accounts Payable				200,000
Accrued Expenses				20,400
	Total Current Liabilities			220,400
Long-term Liabilities				325,000
	Total Liabilities			545,400
Common Stock ($1 par)				60,000
Capital paid in excess of par				190,000
Retained Earnings				239,600
	Total Stockholder's Equity			489,600
Total Liabilities & Stockholder's Equity				1,035,000

how are

Accrued Expenses

Long-term Liabilities

Common Stock ($1 par)

Capital paid in excess of par

Retained Earnings

Total Liabilities & Stockholder's Equity

calculated?