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 Accounts receivable Inventory Buildings and equipment, net of depreciation Total assets Liabilities and Stockholders' Equity Accounts payable Common stock Retained earnings Total liabilities and stockholders' equity $62,600 106,000 43,200 235,000 $446,800 $ 121,800 216,000 109,000 $446,800 The company is in the process of preparing a budget for October and has assembled the following data