Current Assets

Cash 80,000*
Accountant receivable 57,000**
Less: Allowance for doubtful
Accounts (3,800) 53,200
Inventories 60,000***
Total current assets 193,200

Short-term investments 67,300

Long-term investments 76,300

Property, plant and equipment

Equipment (net) 96,000
Less: accumulated depreciation **** (40,000) 56,000

Intangible assets

Patents 32,000
Franchises 9,000

Total assets 416,800