Please use following accounts to make a balance sheet.

Cash and cash equivalents		76
Property and equipment at cost		309
Federal and state income taxes payable		7
Long-term debt		218
Additional paid-in capital		217
Merchandise inventories		152
Prepaid expenses		35
Accumulated deficit		209
Accounts payable		72
Other assets		19
Common stock		4
Net property and equipment		171
Other current liabilities		81
Other liabilities		63
Accumulated depreciation		138
Total Current Assets		263
Total Stockholders Equity		4
Total Current Liabilities		160