Preparing a Balance Sheet with Missing or Inconsistent Information

The following information is provided for Tom’s Track Shoe Store at the end of 2000:

Accounts receivable

$ 6,500

Accounts payable

106,500

Bonds payable

180,000

Invested capital

300,000

Cash

14,500

Equipment

88,000

Income taxes payable

11,500

Inventory

497,500

Other long term assets

110,000

Notes payable

50,000

Prepaid rent

54,000

Retained earnings, 12 31 99

94,500

Retained earnings, 12 31 00

?

Required

a. Prepare a balance sheet, and make it balance. Discuss the steps necessary to balance it along with any necessary assumptions.

b. What conclusions can be drawn regarding this business? Why?