The following information is taken from the balance sheet of Raineer Plumbing: cash and cash equivalents, $54,000; accounts receivable, $134,000; inventories, ?; total current assets, $305,000; property, plant, and equipment (net), ?; total assets, $540,000; accounts payable, $46,000; note payable (due in two years), $64,000; common stock; $170,000; and retained earnings, ?. Determine the missing amounts.