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The following is a December 31, 2017 post-closing trial balance for the Happy Valley Corporation. Account Name Debit Credit Cash 23557 Accounts Receivable 56715 Inventory

The following is a December 31, 2017 post-closing trial balance for the Happy Valley Corporation.

Account Name Debit Credit
Cash 23557
Accounts Receivable 56715
Inventory 83420
Interest Payable 8332
Marketable Securities 43535
Land 121208
Buildings 301347
Accumulated Depreciation -- Building 101550
Equipment 75110
Accumulated Depreciation -- Equipment 23167
Copyright (net of Amortization) 13479
Prepaid Expenses 34605
Accounts Payable 67774
Unearned Revenues 20841
Notes Payable 248989
Allowance for Uncollectible Accounts 6638
Common Stock ?
Retained Earnings 68724

Additional Information:

1. The $121208 balance in the land account consists of $99615 for the cost of land where the plant and office buildings are located. The remaining amount represents the cost of land being held for speculation.

2. The $43535 in the marketable securities account represents an investment in the common stock of another corporation. Valley intends to sell one-half of the stock within the next year.

3. The notes payable account consists of a note due in six months and a $151999 note due in three equal annual installments, with the first payment due in August of 2018.

Calculate the following balance sheet total for the Happy Valley Corporation at December 31, 2017. Answer in dollars and cents ($ 0.00 ).

Current Liabilities:

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