Pina Colada Corp. experienced a fire on December 31, 2017, in which its financial records were partially destroyed. It has been able to salvage some of the records and has ascertained the following balances. December 31 2017 December 31, 2016 Cash Accounts receivable (net) Inventory Accounts payable Notes payable Common stock, $100 par Retained earnings 33,900 73,500 10,800 53,700 35,000 406,900 114,000 $ 15,400 126,400 189,200 94,100 60,500 406,900 103,700 Additional information: 1. The inventory turnover is 4.3 times 2. The return on common stockholders' equity is 19%. The company had no additional paid-in capital 3. The receivables turnover is 12.1 times 4. The return on assets is 19% 5. Total assets at December 31, 2016, were $605,300