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The following (given in scrambled order) are accounts and balances from the accounting records of Alleg, Inc., as of December 31, 2012, after the books were closed for the year.
Common stock, authorized 21,000 share At $1 par value, issued 12,000 shares
$12,000
Additional paid-in capital
38,000
Cash
14,000
Marketable securities
17,000
Accounts receivable
26,000
Accounts Payable
16,000
Current maturities of long-term debt
11,000
Mortgages payable
80,000
Bonds payable
65,000
Inventory
33,000
Land and buildings
57,000
Machinery and equipment
120,000
Goodwill
13,000
Patents
9,000
Other assets
45,000
Deferred income taxes (long-term liability)
18,000
Retained earnings
Accumulated depreciation
61,000
Bonds and mortgages generally have 10-30 years until maturity. Marketable securities are short-term investments that can be converted to cash in a matter of minutes.
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