The following information is taken from the balance sheet of Raineer Plumbing: cash and cash equivalents, $40,000: accounts receivable, $120,000: inventories, ?: total current assets, $235,000: property, plant, and equipment (net), ?: total assets, $400,000: accounts payable, $32,000: note payable (due in two years), $50,000: s common stock: $100,000: and retained earnings, ?. Determine the missing amounts