Wheeling Company* Balance Sheet October 31 ASSETS Total assets Liabilities and Stockholders " Equity Total liabilities and stockholders" equityWheeling Company Balance Sheet September 30 Assets Cash 59, 000 $ Accounts receivable 90,000 Inventory 32, 400 Buildings and equipment , net of depreciation 214, 000 Total assets $395, 400 Liabilities and Stockholders" Equity Accounts payable $ 73,000 Common stock 216, 000 Retained earnings 106, 400 Total liabilities and stockholders' equity $395, 400