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A Careless Accountant Splattered Spaghetti Sauce on Kitchen Company's Balance

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A careless accountant splattered spaghetti sauce on Kitchen Company's balance sheet. The balance sheet with its missing amounts is provided below:
Kitchen Company's working capital is $138,000.Required:
Compute the missing amounts. Record your answers in the following table:
 Assets  Current Assets:  Cash 32,200 Accounts receivable  (A)  Inventory 85,100 Prepaid expenses 13,800 Total current assets  (B)  Long Term Assets:  Building  (C)  Less: Accumulated depreciation 59,800 Total Long-term assets $328,900 Total assets  (D) \begin{array}{|c|c|}\hline \text { Assets } & \\\hline \text { Current Assets: } & \\\hline \text { Cash } & 32,200 \\\hline \text { Accounts receivable } & \text { (A) } \\\hline \text { Inventory } & 85,100 \\\hline \text { Prepaid expenses } & 13,800 \\\hline \text { Total current assets } & \text { (B) } \\\hline\\\hline \text { Long Term Assets: } & \\\hline \text { Building } & \text { (C) } \\\hline \text { Less: Accumulated depreciation } & 59,800 \\\hline \text { Total Long-term assets } & \$ 328,900 \\\hline \text { Total assets } & \text { (D) } \\\hline\end{array}
 EquitiesLiabilities Current liabilities:  Accounts payable $16,100 Notes payable (E) Income tax payable 18,400 Total current liabilities $57,500 Mortgage payable (F) Total Liabilities (G) Stockholders’ Equity:  Common Stock 161,000 Retained Earnings 195,900‾ Total Stockholders’ Equity (H) Total Liabilities + Equity I‾\begin{array}{|c|c|}\hline\text { Equities}\\\hline\text {Liabilities }\\\hline\text {Current liabilities: }\\\hline \text { Accounts payable } & \$ 16,100 \\\hline \text { Notes payable } & (\mathrm{E}) \\\hline \text { Income tax payable } & 18,400 \\\hline \text { Total current liabilities } & \$ 57,500 \\\hline \text { Mortgage payable } & (\mathrm{F}) \\\hline \text { Total Liabilities } & (\mathrm{G}) \\\hline \text { Stockholders' Equity: } & \\\hline \text { Common Stock } & 161,000 \\\hline \text { Retained Earnings } & \underline{195,900} \\\hline \text { Total Stockholders' Equity } & (H)\\\hline \text { Total Liabilities + Equity } & \underline{I} \\\hline\end{array} A.F.B.G.C.H.D.I.E.\begin{array} { l }A.& F.\\B.&G.\\C.&H.\\D.&I.\\E.\end{array}

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