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Nature's Shop, Inc. reported the following account balances (in random order) on its balance sheet on December 31, 2019.
Accounts receivable
$25,000
Net property, plant and equipment
600,000
Cash and cash equivalent
300,000
Accounts payable
35,000
Bonds payable (3 years)
250,000
Prepaid insurance
30,000
Unearned gift card revenue
5,000
Accrued expenses payable
10,000
Merchandise inventory
150,000
Contributed capital
700,000
Retained earnings
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