Finance GPC Balance Sheet at Dec 31.2xx1 School of Management 2XXO 2xx1 Change Assets Cash mkt'ble secs 100.0 120.0 20.0 Receivables 50.0 60.0 10.0 Inventories 150.0 180.0 *Current assets 300.0 360.0 60.0 Market price Per Share Pp&e 400.0 490.0 90.0 Acc depreciation (100.0)(130.0)(30.0 2XXO 2XX1 *Net pp&e 300.0 360.0 60.0 20001872 **Total Assets 600.0 720.0 120.0 Liabilities& Equity Accounts payable 60.0 72.0 12.0 Short-term debt 90.0 184.6 94.6 *Current liabilities 150.0 256.6 106.6 Long-term debt 150.0 150.0 **Total liabilities 300.0 406.6 106.6 Paid-in capital 200.0 200.0 Retained earnings 100.0 113.4 13.4 Shareholders equ 300.0 313.4 13.4 uesTc Liab shareholder 600.0 720.0 120.06 Finance GPC Balance Sheet at Dec 31, 2xx1 School of Management 2xx0 2xx1 200.0 187.2 Market Price Per Share 2xx0 Change Assets Cash & mkt'ble secs 100.0 120.0 20.0 Receivables 50.0 60.0 10.0 Inventories 150.0 180.0 30.0 *Current assets 300.0 360.0 60.0 Pp&e 400.0 490.0 90.0 Acc depreciation (100.0) (130.0) (30.0) *Net pp&e 300.0 360.0 60.0 **Total Assets 600.0 720.0 120.0 Liabilities & Equity Accounts payable 60.0 72.0 12.0 Short-term debt 90.0 184.6 94.6 *Current liabilities 150.0 256.6 106.6 Long-term debt 150.0 150.0 - **Total liabilities 300.0 406.6 106.6 Paid-in capital 200.0 200.0 - Retained earnings 100.0 113.4 13.4 *Shareholders equ 300.0 313.4 13.4 Liab + Shareholder 600.0 720.0 120.0 2xx1