Use the following information from the balance sheet of Raineer Plumbing to determine the missing amounts.

Cash and cash equivalents	$	40,000		Accounts payable	$	32,000
Retained earnings		?		Accounts receivable		120,000
Inventory		?		Notes payable (due in 2 years)		50,000
Common stock		100,000		Property, plant and equipment (net)		?
Total current assets		235,000		Total assets		400,000

Inventory _____________

Property, Plant and Equipment (net) ____________

Retained Earnings _____________