The management of Zigby Manufacturing prepared the following estimated balance sheet for March, 2015:

The management ofZlgby Manufacturlng prepared the followlng estlmated balance sheet for March, 2015: ZIG8Y MANUFACTURING Estlmated Balance Sheet March 31, 2015 Cash Accounts recelvable Raw materlals Inventory Flnlshed goods Inventory Total current assets Equlpment, gross Accumulated depreclatlon Equlpment, net Total assets Liabilities and Equity Accounts payable Short-term roles payable Total current llabllltles Long-term note payable Total llabllltles Common stock Retalned earnlngs Total stockholders' equlty Total llabllltles and equlty 44.000 500.000 90.200 444.000 608.000 (154.000) 454.000 $ 1,532.200 211,300 16.000 227,300 505.000 732,300 339.000 460,900 7gg,goo $ 1,532.200