The 2015 financial statements for the Ernst and Young companies are summarized here:

	Ernst Company			Young Company
Balance sheet
Cash	$	42,100			$	22,000
Accounts receivable (net)		38,400				32,300
Inventory		100,900				41,500
Operational assets (net)		141,900				402,900
Other assets		84,700				306,400
Total assets	$	408,000			$	805,100
Current liabilities	$	98,300			$	47,000
Long-term debt (9%)		63,300				58,600
Capital stock (par $10)		149,000				511,400
Contributed capital in excess of par		30,800				105,500
Retained earnings		66,600				82,600
Total liabilities and stockholders