求解一題資產負債製表問題 - 會計

就差50而已~還請大家指教指教!!

Balance Sheet
At end of year

Assets
Current assets
Cash $1,400
Accounts receivable 450
Inventories 400
Total Current assets $2,250

Noncurrent assets
Plant and equipment, net $3,000
less accumulated depreciation (1,200)
Total Noncurrent assets $1,800
Total assets $4,050

Liabilities and owners' equity
Current liabilities
Short-term debt 400
Accounts payable 100
Accrued expenses 300
Total Current liabilities $800

Noncurrent liabilities
Long-term liabilities $400
Total Noncurrent liabilities $400

Owners' equity
Common stock $1,600
Retained earnings $1,300
Total Owners' equity 2,900
Total liabilities and stockholders' equit $4,100

Cash: 450+50(increas in cash)-100(debt reimbursement)+1000(Sale of common
stock)=1400
Account Receivable:250+200(increase in receivables)=450
Inventories:300+100(increase in inventories)=400
Plant and equipment,net=2000+1000(Acquisition)=3000
Accumulated depreciation:1000+200(increase in depreciation expense)=1200
Accured expense:100+200(increase in wage and taxes payable)=300
Long-term debt:500-100(debt reimbursement)=400
Common stock:600+1000(sales of common stock)=1600
Retained earnings:1100+200(Earnings-Dividend)=1300

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