Oriole Company has decided to expand its operations. The bookkeeper recently completed the following balance sheet in order to obtain additional funds for expansion. ORIOLE COMPANY BALANCE SHEET FOR THE YEAR ENDED 2020 Current assets Cash $241.500 Accounts receivable (net) 351,500 Inventory (lower-of-average-cost-or-market) 412.500 Equity investments (marketable)-at cost (fair value $131,500) 151,500 Property, plant, and equipment Buildings (net) Equipment (net) 581.500 171.500 Land held for future use 186,500