Construct a balance sheet using the following information:

Gross fixed assets

$$75,000$

Cash

$$10,000$

Other assets

$$15,000$

Accounts payable

$$40,000$

Retained earnings

$$15,000$

Accumulated depreciation

$$20,000$

Accounts receivable

$$50,000$

Long$-$term note

$$5,000$

Mortgage

$$20,000$

Common stock

$$100,000$

Inventory

$$70,000$

Short$-$term notes

$$20,000$