Robert Williams has a ski school and excursion company, Cullumber Ltd$.$ At the end of January, the following items were in his records:

Loan owed to the bank $$61,200$

Common shares $43,300$

Vehicles $67,900$

Ski equipment $23,100$

Amounts prepaid by customers for trips to be taken in February $96,500$

Retained earnings $24,200$

Amounts prepaid by Cullumber to secure accommodations in February $61,200$

Cash in bank accounts $73,000$