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

$\backslash$table$[[\backslash$table$[[\backslash$table$[[$Wheeling Company$],[$Balance Sheet$],[$September $30]]]],],[\{$

$\backslash$table$[[$Assets$],[$Cash$]]\}],[],[\backslash$table$[[$Accounts receivable$],[$Inventorv$]],114,000],[\backslash$table$[[$Inventory$],[$Buildinos and aquinmant$]],48,600],[$Buildings and equipment, net of depreciation,$309,000],[$Total assets,$$546,400$