the eugene company has provided the following account balances: cash $76,000; short-term investments $8,000; accounts receivable $12,000; inventory $96,000; long-term notes receivable $4,000; equipment $192,000; factory building $360,000; intangible assets $12,000; accounts payable $90,000; accrued liabilities payable $12,000; short-term notes payable $42,000; long-term notes payable $184,000.
