Cash $32,900 Accounts payable $10,200
Accounts receivable 17,000 Note payable 15,000
Inventory 34,000 Salary payable 10,700
Supplies 13,900 Total liabilities 35,900
Shareholders' equity
Common shares 34,400
Retained earnings 27,500
Total shareholders' equity 61,900
Total liabilities and ______
Total assets $97,800 shareholders' equity