Minden Company is a wholesale distributor of premium European chocolates. The company's balance sheet as of April 30 is given below Minden Company Balance Sheet April 30 Assets Cash Accounts receivable Inventory Buildings and equipment, net of depreciation Total assets $ 14,606 55,000 43, 500 223,000 $336,100 Liabilities and Stockholders Equity Accounts payable Note payable Common stock Retained earnings Total liabilities and stockholders' equity $336,100 $ 74,500 15,000 180,000 66, 600