Tamarisk Company has decided to expand its operations. The bookkeeper recently completed the balance sheet presented below in order to obtain additional funds for expansion.

Assume that the accumulated depreciation balance for the buildings is $169,500and for the equipment, $114,500. The allowance for doubtful accounts has a balance of $26,500. The pension obligation is considered a long-term liability

I'm getting thrown off with the calculating the net amounts from what was given.