The bookkeeper for Bairds Country Music Bar left this incomplete balance sheet. Bairds working capital is $107,000 and its debt-to-assets ratio is 40 percent. Complete the balance sheet by supplying the missing amounts.

Assets \begin{tabular}{|c|r|} \hline Current assets & \\ \hline Cash & $ \\ \hline Accounts receivable & 22,000 \\ \hline Inventory & 39,000 \\ \hline Prepaid expenses & \\ \hline Total current assets & \\ \hline Long-term assets & \\ \hline Building & \\ \hline Less: Accumulated depreciation & (48,000) \\ \hline Total long-term assets & 226,000 \\ \hline Total assets & \\ \hline Liabilities and Stockholders' Equity & \\ \hline Liabilities & \\ \hline Current liabilities & \\ \hline Accounts payable & \\ \hline Notes payable & \\ \hline Income tax payable & 7,000 \\ \hline Total current liabilities & 9,000 \\ \hline Long-term liabilities & 36,800 \\ \hline Mortgage payable & \\ \hline Total liabilities & \\ \hline Stockholders' equity & \\ \hline Common stock & \\ \hline Retained earnings & \\ \hline Total stockholders' equity & \\ \hline Total liabilities and stockholders' equity & \\ \hline \end{tabular}