The 2010 financial statements for Armstrong and Blair companies are summarized here:

	Armstrong Company		Blair Company
Balance Sheet
Cash	$	35,000	$	22,000
Accounts Receivable, Net		40,000		30,000
Inventory		100,000		40,000
Property and Equipment, Net		180,000		300,000
Other Assets		45,000		408,000
Total Assets	$	400,000	$	800,000
Current Liabilities	$	100,000	$	50,000
Long-term Debt		60,000		370,000
Total Liabilities		160,000		420,000
Common Stock (par $10)		150,000		200,000
Additional Paid-in Capital		30,000		110,000
Retained Earnings		60,000		70,000
Total Liabilities and Stockholders