The bookkeeper for Franklins Country Music Bar left this incomplete balance sheet. Franklins working capital is $92,000 and its debt-to-assets ratio is 40 percent. Required Complete the balance sheet by supplying the missing amounts.

Assets Current assets Cash 27,000 34,000 Accounts receivable 18,000 Inventory Prepaid expenses Total current assets Long-term assets Building Less: Accumulated depreciation Total long-term assets (38,000) 228,000 Total assets Liabilities and Stockholders' Equity Liabilities Current liabilities Accounts payable Notes payable Income tax payable 11,000 8,800 37,400 Total current liabilities Long-term liabilities Mortgage payable Total liabilities Stockholders' equity Common stock 92,000 Retained earnings Total stockholders' equity Total liabilities and stockholders' equity