Dooling Corporation's balance sheet and income statement appear below: Dooling Corporation Comparative Balance Sheet Ending Beginning Balance Balance Assets: Current assets Cash and cash equivalents S 38 S 39 Accounts receivable 21 70 Invento Total current assets 159 157 572 Property, plant and equipment 495 Less: accumulated depreciation 235 268 Net property, plant and equipment 337 227 Total assets $496 S384 Liabilities and stockholders' equity: Current liabilities Accounts payable 45 49 Accrued liabilities Income taxes payable 50 Total current liabilities Bonds payable 85 Total liabilities 208 209 Stockholder's equity Common stock 66 65 Retained earnings 222 110 Total stockholder's equity 288 175 Total liabilities and stockholders' equity $496 $384