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

Assets Cash $ 51,366 Accounts receivable 1?B,B Inventory 86,436 Buildings and equipment, net of depreciation 249,366 Total assets $ 555,433 Liabilities and Stockholders' Equity Accounts payable $ 21?,966 Common stock 216,B Retained earnings 132,536 Total liabilities and stockholders' equity 5 555,499