Using the operating ratios for Company X, whose income statement appears below, determine the balances for the assets and liabilities driven by its sales revenue and expenses.

Sales Revenue

$5,200,000

Cost of Goods Sold Expense

-3,120,000

Gross Margin

$2,080,000

Selling and General Expenses

-1,430,000

Depreciation Expense

-160,000

Operating Earnings

$490,000

Interest Expense

-97,500

Earnings Before Income Tax

$392,500

Income Tax Expense

-137,375

Net Income

$255,125