Selected current year$-$end financial statements of Cabot Corporation follow. $($All sales were on credit; selected balance sheet amounts at December $31$ of the prior year were inventory, $$47,900$; total assets, $$199,400$; common stock, $$86,000$; and retained earnings, $$40,816.)$

$\backslash$table$[[,,\backslash$table$[[$CABOT CORPORATION$],[$Balance Sheet$],[$December $31$ of current year$]],],[$Assets$,,$Liabilities and Equity,:'sen