The management of Zigby Manufacturing prepared the following estimated balance sheet for March 2017.

The management of Zigby Manufacturing prepared the following estimated balance sheet for March 2017 ZIGBY MANUFACTURING Estimated Balance Sheet March 31, 2017 Assets Cash Accounts receivable Raw materials inventory Finished goods inventory Total current assets Equipment, gross Accumulated depreciation Equipment, net Total assets $54,000 354,375 100,495 333,000 841,87e 628,000 164,000 464,000 $ 1,305,870 Liabilities and Equity Accounts payable Short-term notes payable Total current liabilities Long-term note payable Total liabilities Common stock Retained earnings Total stockholders’ equity

The management of Zigby Manufacturing prepared the following estimated balance sheet for March 2017 ZIGBY MANUFACTURING Estimated Balance Sheet March 31, 2017 Assets Cash Accounts receivable Raw materials inventory Finished goods inventory Total current assets Equipment, gross Accumulated depreciation Equipment, net Total assets $54,000 354,375 100,495 333,000 841,87e 628,000 164,000 464,000 $ 1,305,870 Liabilities and Equity Accounts payable Short-term notes payable Total current liabilities Long-term note payable Total liabilities Common stock Retained earnings Total stockholders’ equity Total liabilities and equity $ 212,195 26,000 238,195 514,000 752,195 349,000 204,675 553,675 $ 1,305,870

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