The bookkeeper for Jordans Country Music Bar left this incomplete balance sheet. Jordans working capital is $107,000 and its debt-to-assets ratio is 50 percent. Required Complete the balance sheet by supplying the missing amounts.

Assets \begin{tabular}{|c|r|} \hline Current assets & \\ \hline Cash & $ \\ \hline Accounts receivable & 23,000 \\ \hline Inventory & 35,000 \\ \hline Prepaid expenses & \\ \hline Total current assets & \\ \hline Long-term assets & \\ \hline Building & \\ \hline Less: Accumulated depreciation & (38,000 \\ \hline Total long-term assets & 222,000 \\ \hline Total assets & \\ \hline Liabilities and Stockholders' Equity & \\ \hline Liabilities & \\ \hline Current liabilities & \\ \hline Accounts payable & \\ \hline Notes payable & 10,000 \\ \hline Income tax payable & 10,200 \\ \hline Total current liabilities & 37,500 \\ \hline Long-term liabilities & \\ \hline \end{tabular}