The management of Zigby Manufacturing prepared the following estimated balance sheet for March 2017 70 points ZIGBY MANUFACTURING Estimated Balance Sheet March 31, 2017 Assets Cash Accounts receivable Raw materials inventory Finished goods inventory Total current assets Equipment, gross Accumulated depreciation $ 56,000 341,250 84,200 337,680 eBook 819,130 632,000 Print (166,000) References Equipment, net 466,000 $1,285,130 Total assets Liabilities and Equity Accounts payable Short-term notes payable Total current liabilities Long-term note payable Total liabilities Common stock Retained earnings Total stockholders' equity $ 189,800 28,000 217,800 516,000 733,800 351,000 200,330 551,330 Total liabilities and $1,285,130 equity