$\backslash$table$[[,,,$Liabilities and Equity,,$],[$Cash$,,$$$64,000,$Li$\backslash$bar $($a$)$ bilities,,$],[$Accounts receivable,,$551,640,$Accounts payable,$$321,600,],[$Raw materials inventory,,$157,600,$Loan payable,$12,000,],[$Finished goods inventory,,$520,864,$Long$-$term note payable,$800,000,$$$1,133,600$