The bookkeeper for Rakov’s Country Music Bar left this incomplete balance sheet. Rakov’s working capital is $180,000 and its debt to assets ratio is 40 percent.
Assets
Current assets
Cash................$ 42,000
Accounts receivable...........84,000
Inventory..................(A)
Prepaid expenses............18,000
Total current assets.............(B)
Long-term assets
Building..................(C)
Less: Accumulated depreciation......(78,000)
Total long-term assets.........420,000
Total assets..............$ (D)
Liabilities and Stockholders’ Equity
Liabilities
Current liabilities
Accounts payable.............$ (E)
Notes payable..............24,000
Income tax payable............21,000
Total current liabilities..........75,000
Long-term liabilities
Mortgage payable..............(F)
Total liabilities...............(G)
Stockholders’ equity
Common stock..............210,000
Retained earnings..............(H)
Total stockholders’ equity.............(I)
Total liabilities and stockholders’ equity...$ (J)

Required
Complete the balance sheet by supplying the missing amounts.