The bookkeeper for Waltons Country Music Bar left this incomplete balance sheet. Waltons working capital is $103,000 and its debt-to-assets ratio is 30 percent. Required Complete the balance sheet by supplying the missing amounts.

Walton's Country Music Bar Balance Sheet As of December 31 Assets Current assets S 25,000 42,000 9,000 (31,000) 217,000 Cash Accounts receivable Inventory Prepaid expenses Total current assets Long-term assets Building Less: Accumulated depreciation Total long-term assets Total assets Liabilities and Stockholders' Equity Liabilities Current liabilities Accounts payable Notes payable Income tax payable Total current liabilities Long-term liabilities Mortgage payable Total liabilities Stockholders' equity Common stock Retained earnings Total stockholders' equity Total liabilities and stockholders' equity 12,000 9,600 36,300 90,000