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Endless Mountain Company manufactures a single product that is popular with outdoor recreation enthusiasts. The company sells its product to retailers throughout the northeastern quadrant of the United States. It is in the process of creating a master budget for 2017 and reports a balance sheet at December 31, 2016 as follows Endless Mountain Company Balance Sheet December 3l, 2016 Assets Current assets: Cash Accounts receivable (net) Raw materials inventory (4,500 yards) Finished goods inventory (1,500 units) $ 46,200 260,000 11,250 32,250 Total current assets Plant and equipment: $349,700 Buildings and equipment Accumulated depreciation 900,000 292,000 Plant and equipment, net Total assets 608,000 $957,700 Liabilities and Stockholders' Equity current liabilities: Accounts payable $158,000 Stockholders' equity: 419,800 379,900 Common stock Retained earnings Total stockholders' equity Total liabilities and stockholders' equity 799,700 $957,700