The following information is taken from the balance sheet of Raineer Plumbing: cash and cash equivalents, $40,000; accounts receivable, $120,000; inventories, ?; total current assets, $235,000; property, plant, and equipment (net), ?; total assets, $400,000; accounts payable, $32,000; note payable (due in two years), $50,000; common stock; $100,000; and retained earnings ? Determine the missing amounts.