Wheeling Company is a merchandiser that provided a balance sheet as of September 30 as shown below:

Wheeling Company Balance Sheet September 30 Assets Cash $ 59,000 Accounts receivable 90,000 Inventory 32, 400 Buildings and equipment , not 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 Total assets Liabilities and Stockholders" Equity Total liabilities and stockholders " equity