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Weldon Industrial Gas Corporation supplies acetylene and other compressed gases to industry. Data regarding the store's operations follow:
Statement of Financial Position
October 31
Assets
Cash
$ 16,000
Accounts receivable
(net of allowance for uncollectible accounts)
74,000
Inventory
140,400
Property, plant and equipment
(net of $500,000 accumulated depreciation)
1,066,000
Total assets
$1,296,400
Liabilities and Stockholders' Equity
Accounts payable
$ 240,000
Common stock
640,000
Retained earnings
416,400
Total liabilities and stockholders' equity
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