| SARGENT CORPORATION Balance Sheet December 31, 2012| Assets| Current assets| | | | | | |    interchange| | | $154,600| | | |    Trading securities (at reasonable time value)| | | 84,600| | | |    Accounts receivable| $174,600| | | | | |       Less: modification for doubtful accounts| 14,600| | 160,000| | | |    Inventory (lower-of-FIFO-cost-or-market)| | | 184,600| | | |       entire current assets| | | | | $583,800| | long investments| | | | | | |    Investments in common stock (at decent value)| | | 274,600| | | |    Bond sinking depot| | | 240,800| | | |    Cash surrender value of life insurance| | | 44,600| | | |    underseal coat held for future use| | | 270,000| | | | | | | | | 830,000| | Property, plant, and equipment| | | | | | |    Land| | | 504,600| | | |    Buildings| 1,044,600| | | | | |       Less: Accum. depreciationbuildings| 364,600| | 680,000| | | |    Eq uipment| 454,600| | | | | |       Less: Accum.
depreciationequipment| 184,600| | 270,000| | 1,454,600| | Intangible assets| | | | | | |    franchise| | | 169,600| | | |    Goodwill| | | 104,600| | | | | | | | | 274,200| |       sum total assets| | | | | $3,142,600| | Liabilities and Stockholders Equity| Current liabilities| | | | | | |    Accounts account due| | | $144,600| | | |    Notes collectible| | | 84,600| | | |    Taxes collectible| | | 30,800| | | |    Unearned revenue| | | 9,600| | | |       Total current liabilities| | | | | $269,600| | Long-term liabilities| | | | | | |    Notes collectable    7! % bonds payable, due 2020| | | 124,600| | | |       Less: Discount on bonds payable| 1,004,600| | | | | |       Total liabilities| 30,800| | 973,800| | 1,098,400| | | | | | | 1,368,000| | Stockholders equity  |...If you want to get a enough essay, order it on our website:
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