The following is the balance sheet of McDonald Company.

$1$ of $2$

McDONALD COMPANY

December $31,2023$

Assets

Current assets:

Cash $($including $$10,000$ restricted for payment of note$)$

$$40,000$

Marketable equity securities

$20,000$

Accounts receivable, less allowance for doubtful accounts $,70,000$

of $$12,000$

Inventory

$60,{000}_{?}$

Total current assets

Plant assets:

Land

Building, net

Equipment

$\backslash$table$[[$$$80,000,100,000],[20,000,60,000],[,20,000],[,15,{000}_{?}$