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VeeLance Corporation is a merchandising company that is preparing a master budget for the third quarter of the calendar year. The company's balance sheet as of June 30th is shown below: VeeLance Corporation Balance Sheet June 30 Assets Cash in 82,000 Accounts receivable 129,000 Inventory 52,500 Plant and equipment, net of depreciation 217,000 Total assets 480,500 Liabilities and Stockholders' Equity Accounts payable 5 78.000 Common stock 347,000 Retained earnings 55,500 Total liabilities and stockholders' equity 5 480,500