U.S. Dollars ($) Cash $196,567 Accounts receivable $61,220 Inventory $180,695 Plant assets $144,000 Advance to parent $83,999 Cost of sales $387,144 Depreciation expense $18,727 Wages and salaries expense $157,142 Other expenses $107,242 Dividends declared $43,200 Accumulated depreciation, plant assets $47,527 Accounts payable $47,452 Bonds payable $144,000 Common stock $288,000 Retained earnings $72,000 Sales $777,600 Exchange gain $3,359 create a bslance sheet