Accounts payable

$20,900

Accumulated depreciation: machinery

Accounts receivable

15,300

and equipment

30,000

Accrued pension cost

13,300

Allowance for doubtful accounts

1,000

Accumulated depreciation: buildings

32,400

Bond sinking fund

7,700

Bonds payable (due 2021)

29,000

Marketable securities (short-term)

8,400

Buildings

92,500

Notes payable (short-term)

5,000

Cash

7,200

Patents (net)

8,600

Common stock, $10 par

44,100

Preferred stock, $100 par

30,000

Deferred taxes payable

2,800

Premium on common stock

16,300

Discount on bonds payable

2,500

Premium on preferred stock

7,000

Dividends payable

5,600

Prepaid insurance

2,600

Finished goods

23,800

Raw materials

10,100

Income taxes payable

8,900

Retained earnings

28,100

Interest payable

500

Unearned rent

5,000

Investment in available-for-sale stock

16,400

Unrealized increase in value of available-for-sale stock

2,000

Land

17,000

Wages payable

2,700

Machinery and equipment

57,800

Work in process

14,700