Problem: Help make this balance sheet balance Assets: Current Assets: Cash $196,567 Accounts Receivable $61,220 Inventory $180,695 Total Current Assets: $438,482 Non-Current Assets: Plant Assets: $144,000 Accumulated Depreciation: $(47,527) Advance to Parent $83,999 Total Property, Plant & Equipment: $180,472 Total Assets: $618,954 Liabilities and Stockholder's Equity: Current Liabilities Accounts Payable $47,452 Total Current Liabilities: $47,452 Long-Term Liabilites: Bonds Payable $144,000 Total Long-Term Liabilities: $144,000 Total Liabilities: $191,452 Stockholder's Equity: Common Stock $288,000 Retained Earnings $72,000 Exchange Gain $3,359 Total Stockholder's Equity: $363,359 Total Liabilities & Stockholder's Equity: $554,811