Santo Corporation experienced a fire on December 31, 2014 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, 2014		December 31, 2013
Cash		$ 36,100		$ 12,500
Accounts receivable (net)		72,900		130,800
Inventory		206,900		185,300
Accounts payable		51,700		98,200
Notes payable		38,100		60,300
Common stock, $100 par		409,500		409,500
Retained earnings		120,200		109,200

Additional information:

1.		The inventory turnover is 5.8 times.
2.		The return on common stockholders