Cash$$62,780$$$18,920$Accounts receivable$74,82065,360$Inventories$146\mathrm{.}200164\mathrm{.}260$Land$61,92086,000$Equipment$223,600172\mathrm{.}000$Accumulated depreciation$(56,760)(27,520)$Total$$512\mathrm{.}560$$$479,020$Liabilities and Stockholders EquityAccounts payable$$31,820$$$40\mathrm{.}420$Bonds payable$129,000180\mathrm{.}600$Common stock $($$$1$ par$)185\mathrm{.}760149,640$Retained earnings$165\mathrm{.}980108,360$Total$$512\mathrm{.}560$$$479\mathrm{.}020$