The following information pertains to Diane Company. Assume that all balance sheet amounts represent both average and ending balance figures and that all sales were on credit. Assets Cash and short-term investments Accounts receivable (net) Merchandise inventory Property, plant, and equipment Total assets Liabilities and Stockholders' Equity Current liabilities Long-term liabilities. Stockholders' equity-common Total liabilities and stockholders' equity $38,494 31,973 28,623 271,492 $370,582 $66,738 97,674 206,170 $370,582