$\backslash$table$[[$Cash$,$$$85,000,],[$Accounts Receivable,$125,600,],[$Finished Goods,$69,300,],[$Work in Process,$32,500,],[$Materials$,48,900,],[$Prepaid Expenses,$2,600,],[$Plant and Equipment,$325,000,],[$Accumulated Depreciation$-$Plant and Equip ment,,$$156,200$