Total assets LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities: Accounts payable Short-term debt Other Total current liabilities L.ong term debt Total liabilities Stockholders' equity: Common stock and paid in-capital \begin{tabular}{rr} $60,000 & $60,000 \\ 6,000 & 51,000 \\ 25,000 & 25,000 \\ 91,000 & 136,000 \\ \hline 300,000 & 310,000 \\ 391,000 & 446,000 \end{tabular} Retained earnings. 12.7% 12% 6% 8%