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

$\backslash$table$[[\backslash$table$[[$Wheeling Company$],[$Balance Sheet$],[$September $30]],],[\backslash$table$[[$Assets$],[$Cash$],[$Accounts receivable$],[$Inventory$],[$Buildings and equipment, net of depreciation$]],\backslash$table$[[\backslash$table$[[$$$59,000$