From the following data, reconstruct the balance sheet at the end of the year.

1. Earnings after tax 2. Increase in depreciation expense 3. Sales of common stoo 4. Acquisition of equipment 5. Annual long-term debt reimbursem16. Plant and equipment, net 2,000 6. Dividends 7. Incrcase in cash 300 At beginning of year: 200 13. Cash 1,000 14. Accounts receivable 1,000 1. Inventories 450 250 300 100 17. Acumulated depreciation 1,000 400 8. Increase in receivables 9. Increase in inventories 10. Increase in payables 11. Increase in wages payable 12. Increase in taxes payable 50 18. Short-term debt 200 19. Accrued expenses 100 20. Long-term debt 100 21. Common stock 100 22. Rctained earnings 100 100 500 600 1,100