Below are the year$-$end balance sheets for Horror Movie Enterprises $($HME$)$:

Assets:

$2012$

$2011$

Cash

$ $200,000$

$ $170,000$

Accounts receivable

$864,000$

$700,000$

Inventories

$2,000,000$

$1,400,000$

Total current assets

$$3,064,000$

$$2,270,000$

Net fixed assets

$6,000,000$

$5,600,000$

Total assets

$$9,064,000$

$$7,870,000$