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

IIEE'i'r MANUFAETURIHG Estimated Balance Sheet March 31, 2015 Assets Cash Accounts recehrable Flaw materlals Inventery Flnlshed geecls lnverttcry Tetal current assets Equlprrtent, gress Accumulated depreclaen Equlprnent, net Tetal assets Liabilities and Equity Acccunts paya ble Ebertterm netes payable Tetal current Ila bflltles Lengterm ncte payable Tetal Ilabilltles Cemmen etc-cl: Retained earnings Tetal steclthc-lders' equity Tetal Ilabilltles and equity 5 55.00:} 43135:: scscc 303.028 accuses saucer} [155.000] 405.000 5 1,305,030 2 04,500 21000 5 231,500 515.ccc 145.500 35c.ccc 259.433 510.430 5 1,305,030