From the following accounts, prepare a balance sheet for the Windcharter Company for the year ending December 31, 2013 (assume that these are the only balance sheet accounts - use cash as a plug figure to balance the balance sheet):
Gross fixed assets 284,950
Inventories 136,500
Long term debt (excluding current portion) 134,300
Accrued expenses 11,850
Accumulated depreciation 82,310
Short-term bank loan (notes payable) 32,570
Preferred stock 8,000
Retained earnings 89,280
Current portion of L.T. Debt 4,080
Net accounts receivable 105,770
Additional paid-in capital 71,600
Accounts payable 50,830
Common stock ($0.20 par) 60,000
Cash ??
a. What are Windcharter's Current assets, Current liabilities, Total liabilities, Net fixed assets and Total liabilities and Owner's Equity?