On April 15, 2021, fire damaged the office and warehouse of Concord Corporation. The only accounting record saved was the general ledger, from which the balance sheet data below was prepared.

CONCORD CORPORATION MARCH 31, 2021
Cash	$20,430
Accounts receivable	41,350
Inventory, December 31, 2020	71,660
Land	34,660
Buildings	116,380
Accumulated depreciation		$44,601
Equipment	3,786
Accounts payable		21,512
Other accrued expenses		11,228
Common stock		102,400
Retained earnings		55,680
Sales revenue		134,060
Purchases	55,680
Miscellaneous expense	25,535
	$369,481	$369,481