$\backslash$table$[[,$December $31$ of current year,,$],[$Assets$,$Liabilities and Equity,,$],[$Cash$,$$$18,000,$Accounts payable,$16,500],[$Short$-$term investments,$8,600,$Accrued wages payable,$3,400],[$Accounts receivable, net,$33,200,$Income taxes payable,$4,100],[$Merchandise inventory,$38,150,$Long$-$term note payable, secured by mortgage on plant assets,$70,400],[$Prepaid expenses,$2,450,$Common stock,$84,000],[$Plant assets, net,$152,300,$Retained earnings,$74,300],[$Total assets,$$252,700,$Total liabilities and equity,$$252,700$