Account$$ Amount$$ Accounts Payable$(100\mathrm{.}00)$ Accounts Receivable$80\mathrm{.}00$ Accrued Liabilities$(110\mathrm{.}00)$ Accumulated Depreciation $(170\mathrm{.}00)$ Allowance for Uncollectibles$(10\mathrm{.}00)$ Bonds Payable, Long$-$term $(320\mathrm{.}00)$ Cash $50\mathrm{.}00$ Common Stock, at Par$(40\mathrm{.}00)$ Cost of Sales $($AKA COGS$)670\mathrm{.}00$ Deferred Income Taxes, Current Assets$20\mathrm{.}00$ Deferred Income Taxes, noncurrent liability $(80\mathrm{.}00)$ Dividends paid in cash $40\mathrm{.}00$ Extraordinary loss$10\mathrm{.}00$ Goodwill $280\mathrm{.}00$ Income tax expense$40\mathrm{.}00$ Interest expense$20\mathrm{.}00$ Inventory $120\mathrm{.}00$ Investments, marketable securities$,$ at cost$*40\mathrm{.}00$ Land $20\mathrm{.}00$ Opening balance, Accumulated Other Comprehensive Income$*(20\mathrm{.}00)$ Opening balance, Retained Earnings$(310\mathrm{.}00)$ Paid$-$In$-$Capital in excess of par$(60\mathrm{.}00)$ Prepaid expenses $10\mathrm{.}00$ Property and Equipment$400\mathrm{.}00$ Research and Development$30\mathrm{.}00$ Sales$(1050\mathrm{.}00)$ Securities fair value adjustment$*30\mathrm{.}00$ Selling and Administrative expenses$220\mathrm{.}00$ Treasury stock, at cost$200\mathrm{.}00$ Unrealized $($gain$),$ marketable securities$(10\mathrm{.}00)[$create a balance sheet$]$