The bookkeeper for Adams's Country Music Bar left this incomplete balance sheet. Adams's working capital is $97,000 and its debt-to-assets ratio is 50 percent.

Complete the balance sheet by supplying the missing amounts.

Assets
Current assets
Cash	$22,000
Accounts receivable	36,000
Inventory
Prepaid expenses	15,000
Total current assets	0
Long-term assets
Building
Less: Accumulated depreciation	(38,000)
Total long-term assets	211,000
Total assets
Liabilities and Stockholders Equity
Liabilities
Current liabilities
Accounts payable
Notes payable	6,000
Income tax payable	8,600
Total current liabilities	36,500
Long-term liabilities
Mortgage payable
Total liabilities
Stockholders equity
Common stock	103,000
Retained earnings
Total stockholders equity
Total liabilities and stockholders equity