Construct ABC & Company's 2015 year-end Balance Sheet using the asset, liability, and equity accounts listed below:

                Retained Earnings $121,000,000

                Accounts Payable $114,000,000

                Accounts Receivable $86,000,000

                Common Stock $379,352,000

                Cash $12,672,000

                Short Term Debt $3,000,000

                Inventory $84,000,000

                Goodwill $60,000,000

                Long Term Debt $148,000,000

                Other Non-Current Liabilities $30,000,000

                PP&E $450,000,000

                Other Non-Current Assets $28,000,000

                Long-Term Investments $50,680,000

                Other Current Assets $24,000,000