$\backslash$table$[[$Balance Sheet As of December $31,$ Year $4],[$Assets$],[$Cash$,$$$30,000,],[$Accounts receivable $($net$),?,],[$Inventory$,?,],[$Property$,$ plant, and equipment $($net$),290,000,],[$$$440,000,],[$Liabilities and Stockholders' Equity$],[$Accounts payable $($trade$),,],[$Income taxes payable $($current$),30,000,],[$Long$-$term debt,?,$],[$Common stock,$296,000,],[$Retained earnings,?,$],[$$$,],[$Additional Information$],[\{$

$\backslash$table$[[$Current ratio $($at year end$)],[$Total liabilities $$ Total stockholders' equity$]]\}],[],[$Gross margin percentage,$40\%$