PDC Company Current Assets: March April May June July Aug. Cash Accounts receivable Merchandise inventory Unexpired insurance Total Current Assets 23,000 23,000 23,000 23,000 29,487 36,800 110,400 4,140 46,000 73,600 149,040 123,280 110,400 55,200 46,000 97,520 174,340 3,680 221,720 223,100 3,220 2,760 2,300 191,360 175,307 Plant Equipment, fixtures and other 85,100 92,000 92,000 92,000 92,000 92,000 Accumulated depreciation -29,440 -30,590 31,740 -32,890 -34,040 Net PPE 55,660 61,410 60,260 59,110 57,960 Total Assets 230,000 283,130 283,360. 250,470 233,267 Current Liabilities Accounts payable 38,640 59,570 51,520 41,860 33,810 Accrued wages and commissions payable 9,775 11,500 16,675 13,225 11,500 Loan 0 30,935 28,064 6,865 0 Total Current Liabilities 48,415 102,005 96,259 61,950 45,310 Owner's equity 181,585 181,125 187,101 188,520 187,957 Total equities 230,000 283,130 283,360 250,470 233,267