The bookkeeper for Packard's Country Music Bar left this incomplete balance sheet. Packard's working capital is $90,000 and its debt-to- assets ratio is 40 percent Assets Current assets Cash $ 21,000 Accounts receivable Inventory Prepaid expenses 42.000 (A 9.000 Total current assets (B) (C) Long-term assets Building Less: Accumulated depreciation Total long-term assets 139,000) 210.000 Total assets $ (0) Llabilities and Stockholders' Equity Liabilities Current Mobilities Accounts payable Notes payable Income tax payable Total current liabilities Long-term liabilities Mortgage payable $ (E) 12.000 10.500 37,500 ( Long-term assets Building (C) Less: Accumulated depreciation Total long-term assets (39,000) 210,000 $ (D) Total assets Liabilities and Stockholders' Equity Liabilities Current liabilities $ (E) 12,000 10,500 Accounts payable Notes payable Income tax payable Total current liabilities Long-term liabilities Mortgage payable 37,500 Total liabilities (G) Stockholders' equity Common stock 105,000 (H) Retained earnings Total stockholders' equity Total liabilities and stockholders' equity (1) $ (J)