The Balance Sheet for Consolidated Industrial shows the following balances: 

common stock = $320,000; 

Bonds = $280,000; 

unearned revenue = $160,000; 

accounts payable = $80,000; 

accounts receivable = $40,000; 

property plant and equipment = $920,000;

inventory = $50,000; 

notes payable = $60,000; 

retained earnings = $460,000;. 

What must the value for Cash?