Prepare a Balance Sheet using the following information:

Gross fixed assets $40,000

Cash $18,000

Other cash $ 5,000

Accumulated Depreciation $ 30,000

Common Stock $ 43,000

Short-term notes payable $ 12,000

Accounts Payable $35,000

Inventories $122,000

Retained earnings $100,000

Accounts receivable $60,000

long-term notes payable $10,000

long-term bonds payable $15,000

Sales $300,000

Cost of goods sold $150,000

Depreciation expense $3000