Wheeling Company is e merchandiserthat provided a balance shet as f september 30 a is a merchandiser that provided a balance sheet as of September 30 as shown below Wheeling Company Balance Sheet eptember 30 Assets Cash Accounts receivable Inventory Buildings and equipment, net of depreciation Total assets $ 61,000 174,000 89,100 249,000 $ 573,100 Liabilities and Stockholders' Equity Accounts payable Common stock Retained earnings Total liabilities and stockholders equity $224.600 216,000 132,500 573100