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Balance Sheet Classifications and Relationships:Shelley and Co. has the following balance sheet elements as of December 31, 2012.Land. . . . . . . . . . . . . . . . . . . . . . . $247,000 Mortgage payable. . . . . . . . . . $365,000Cash . . . . . . . . . . . . . . . . . . . . . . ? Capital stock. . . . . . . . . . . . . . 300,000Building . . . . . . . . . . . . . . . . . . . . 330,000 Retained earnings . . . . . . . . . . 218,000Accounts payable . . . . . . . . . . . . . 159,000 Inventory . . . . . . . . . . . . . . . . 81,000Notes payable (short-term). . . . . . . 86,000 Accounts receivable . . . . . . . . 154,000Equipment . . . . . . . . . . . . . . . . . . 282,000
Required:Compute the total amount of:1. Current assets.2. Long-term assets.3. Current liabilities.4. Long-term liabilities.5. Stockholders' equity.
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