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Near the end of 2013, the management of Dimsdale Sports Co., a merchandising company, prepared the following estimated balance sheet for December 31, 2013. DIMSDALE SPORTS COMPANY Estlmated Balance Sheet December 31, 2013 Assets Cash Accounts recelvable Inventory $ 37,000 520,000 150,000 707,000 Total current assets Equlpment Less accumulated depreclation $ 541,000 67,625 Equipment, net 473,375 Total assets $ 1,180,375 Liabilities and Equity Accounts payable Bank loan payable Taxes payable (due 3/15/2014) $ 345,000 15,000 90,000 $ 450,000 Total llablitles Common stock Retalned earnings 470,500 259,875 Total stockholders' equity 730,375 Total liabiltles and equity $ 1,180,375