The Oxford Company collected the following information for the preparation of its December 31 classified balance sheet: Accounts Receivable $26,000 Property Plant and Equipment $200,000 Cash 20,000 Inventory 75,000 Other Current Assets 32,000 Other Long-Term Assets 40,000 Accounts Payable 30,000 Common stock 115,000 Long-Term Liabilities 60,000 Retained Earnings ? Other Current Liabilities 18,000