Accounts payable......................................................................

$15,650

Accounts receivable..................................................................

17,650

Accrued wages...........................................................................

3,950

Accumulated depreciation, buildings..................................

5,500

Accumulated depreciation, equipment...............................

4,250

Additional paid-in capital on common stock..................

3,500

Additional paid-in capital on preferred stock..................

2,150

Allowance for doubtful accounts........................................

2,250

Bonds payable (due 2017)......................................................

113,000

Buildings......................................................................................

117,500

Cash..............................................................................................

14,500

Common stock, $10 par........................................................

106,750

Discount on bonds payable..................................................

8,900

Dividends payable....................................................................

14,750

Equipment..................................................................................

24,000

Income taxes payable (current).............................................

6,000

Interest payable..........................................................................

1,500

Inventory.....................................................................................

18,900

Investment in bonds held to maturity...............................

24,500

Land..............................................................................................

70,500

Notes payable (due 1/1/17).................................................

8,000

Office supplies...........................................................................

1,750

Preferred stock, $100 par.......................................................

5,000

Prepaid insurance......................................................................

1,900

Retained earnings......................................................................

17,400

Sinking fund for bond retirement.......................................

8,400

Treasury stock (at cost)...........................................................

1,150