Constructing a Balance Sheet Construct Tri-Mark Incorporated's 2017 year- end Balance Sheet using the asset, liability, and equity accounts listed below: Retained earnings 60,500,000 Accounts payable 57,000,000 Accounts receivable 43,000,000 Common stock 89,676,000 Cash 6,336,000 Short-term debt 1,500,000 Inventory 42,000,000 Long-term debt 74,000,000 Other non-current liabilities 15,000,000 Plant &Equipments 225,000,000 Other non-current assets 44,000,000 Long-term investments 25,340,000 Other current assets 12,000,000

To construct Tri-Mark Incorporated's 2017 year-end Balance Sheet need to organize the provided information into the standard balance sheet format, which is:<br /><br />**Assets = Liabilities + Equity**<br /><br />Here's how we categorize and present the information:<br /><br />### Assets<br /><br />#### Current Assets:<br />- Cash: $6,336,000<br />- Accounts Receivable: $43,000,000<br />- Inventory: $42,000,000<br />- Other Current Assets: $12,000,000<br /><br />**Total Current Assets:** $103,336,000<br /><br />#### Non-Current Assets:<br />- Plant & Equipment: $225,000,000<br />- Long-term Investments: $25,340,000<br />- Other Non-Current Assets: $44,000,000<br /><br />**Total Non-Current Assets:** $294,340,000<br /><br />**Total Assets:** $397,676,000<br /><br />### Liabilities and Equity<br /><br />#### Current Liabilities:<br />- Accounts Payable: $57,000,000<br />- Short-term Debt: $1,500,000<br /><br />**Total Current Liabilities:** $58,500,000<br /><br />#### Non-Current Liabilities:<br />- Long-term Debt: $74,000,000<br />- Other Non-Current Liabilities: $15,000,000<br /><br />**Total Non-Current Liabilities:** $89,000,000<br /><br />**Total Liabilities:** $147,500,000<br /><br />#### Equity:<br />- Common Stock: $89,676,000<br />- Retained Earnings: $60,500,000<br /><br />**Total Equity:** $150,176,000<br /><br />### Balance Sheet<br /><br />**Tri-Mark Incorporated**<br />**Balance Sheet**<br />**As of December 31, 2017**<br /><br />**Assets**<br /><br />**Current Assets:**<br />- Cash: $6,336,000<br />- Accounts Receivable: $43,000,000<br />- Inventory: $42,000,000<br />- Other Current Assets: $12,000,000<br /><br />**Total Current Assets:** $103,336,000<br /><br />**Non-Current Assets:**<br />- Plant & Equipment: $225,000,000<br />- Long-term Investments: $25,340,000<br />- Other Non-Current Assets: $44,000,000<br /><br />**Total Non-Current Assets:** $294,340,000<br /><br />**Total Assets:** $397,676,000<br /><br />**Liabilities and Equity**<br /><br />**Current Liabilities:**<br />- Accounts Payable: $57,000,000<br />- Short-term Debt: $1,500,000<br /><br />**Total Current Liabilities:** $58,500,000<br /><br />**Non-Current Liabilities:**<br />- Long-term Debt: $74,000,000<br />- Other Non-Current Liabilities: $15,000,000<br /><br />**Total Non-Current Liabilities:** $89,000,000<br /><br />**Total Liabilities:** $147,500,000<br /><br />**Equity:**<br />- Common Stock: $89,676,000<br />- Retained Earnings: $60,500,000<br /><br />**Total Equity:** $150,176,000<br /><br />**Total Liabilities and Equity:** $297,676,000<br /><br />### Note:<br />The total liabilities and equity do not match the total assets provided. This discrepancy suggests either missing information or a need for additional details to balance the balance sheet.