The management of Zigby Manufacturing prepared the following balance sheet for March $31.$

$\backslash$table$[[,,\backslash$table$[[$ZIGBY MANU$],[$Balance$],[$March$]],\backslash$table$[[$FACTURING$],[$Sheet$],[31]],,],[$Asse$,,,$Liabilities and Equity,,$],[$Cash$,,$$$160,000,$Liabilities,,$],[$Accounts receivable,,$1,377,600,$Accounts payable,$$804,000,],[$Raw materials inventory,,$394,000,$Loan payable,$12,000,],[$Finished goods inventory,,$1,302,160,$Long$-$term note payable,$2,000,000,$$$2,816,000$