It is the end of 2013 and you are an accountant for Stone Company. During 2013, sales of the company's products slumped and the company's earnings are expected to be much less than those of 2012. The president comes to you with an idea. He says, ''Our Company's property, plant, and equipment cost $300,000, and that is the amount we usually report on our balance sheet. However, I just had these assets appraised by an independent