MAKE A BALANCE SHEET.... Current assets

Cash

$$234,500$

Accounts receivable $($net$)$

$344,500$

Inventory $($lower$-$of$-$cost$-$or$-$net realizable value$)$

$405,500$

Equity investments $($to be sold in the next year$)-$at cost $($fair value $$124,500)144,500$

Property, plant, and equipment

Buildings $($net$)$

$574,500$

Equipment $($net$)$

$164,500$

Land held for future use

$179,500$

Intangible assets

Goodwill

$84,500$

Held$-$to maturity debt investment

$94,500$

Prepaid expenses

$16,500$

Current liabilities

Accounts payable

$139,500$

Notes payable $($due next year$)$

$129,500$

Pension obligation

$86,500$

rent payable $-53500$

premium kn bonds payable $-57500$

bonds payable $-504500$

common stock, $$1$ par, authorized $400,000$ shares, issued $294,500$

paid in capital in excess of par $-164500$