The bookkeeper for Gibsons Country Music Bar left this incomplete balance sheet. Gibsons working capital is $97,000 and its debt-to-assets ratio is 40 percent. Required Complete the balance sheet by supplying the missing amounts.

\begin{tabular}{|c|r|} \hline & \\ \hline Assets & \\ \hline Current assets & \\ \hline Cash & $ \\ \hline Accounts receivable & 29,000 \\ \hline Inventory & 32,000 \\ \hline Prepaid expenses & \\ \hline Total current assets & 10,000 \\ \hline Long-term assets & \\ \hline Building & \\ \hline Less: Accumulated depreciation & \\ \hline Total long-term assets & 220,000 \\ \hline Total assets & \\ \hline Liabilities and Stockholders' Equity & \\ \hline Liabilities & \\ \hline Current liabilities & \\ \hline Accounts payable & 8,000 \\ \hline Notes payable & 8,900 \\ \hline Income tax payable & \\ \hline Total current liabilities & \\ \hline \end{tabular} \begin{tabular}{|l|r|} \hline \multicolumn{1}{|c|}{ Long-term liabilities } & \\ \hline \multicolumn{1}{|c|}{ Mortgage payable } & \\ \hline Total liabilities & \\ \hline Stockholders' equity & \\ \hline Common stock & \\ \hline Retained earnings & \\ \hline \multicolumn{1}{|c|}{ Total stockholders' equity } \\ \hline Total liabilities and stockholders' equity & \\ \hline \end{tabular}