You have been given responsibility for overseeing a bank$$s small business loans division. The bank has included loan covenants requiring a minimum current ratio of $1\mathrm{.}60$ in all small business loans. When you ask which inventory costing method the covenant assumes, the previous loans manager gives you a blank look. To explain to him that a company$$s inventory costing method is important, you present the following balance sheet information.

Current assets other than inventory $ $33$

Inventory $($a $)$

Other $($noncurrent$)$ assets $149$

Total assets $ $($b $)$

Current liabilities $ $52$

Other $($noncurrent$)$ liabilities $67$

Stockholders$$ equity $($d $)$

Total liabilities and stockholders$$ equity $ $($c $)$

You ask the former loans manager to find amounts for $($a$),($b$),($c$),$ and $($d$)$ assuming the company began the year with $4$ units of inventory at a unit cost of $$13,$ then purchased $7$ units at a cost of $$14$ each, and finally purchased $5$ units at a cost of $$18$ each. A year$-$end inventory count determined that $3$ units are on hand.

Determine the amount for $($a$)$ using Weighted Average, and then calculate $($b$)$ through $($d$).$