Use the following information to answer the questions:

$\backslash$table$[[$Assets$,,$Liabilities and Equity,$],[$Cash$,12,000,$Accounts payable,$18,000],[$Marketable securities$,4,000,$Notes payable,$8,000],[$Accounts receivable,$9,000,$Current liabilities,$26,000],[$Inventory$,36,000,$Long$-$term debt,$80,000],[$Current assets,$61,000,$Total liabilities,$106,000],[$Machines$,42,000,$Paid$-$in capital,$30,000],[$Real estate,$60,000,$Retained earnings,$27,000],[$Net fixed assets,$102,000,$Equity,$57,000$