Wheeling 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, 400Wheeling Company Balance Sheet October 31 Assets Lash Accounts receivable* Inventory Buildings and equipment , net Total assets Liabilities and Stockholders" Equity* Total liabilities and stockholders' equity