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 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 t 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