Selected information from Ingot Company' s financial statements for the year ended December 31,2004, was as follows prior to the consideration of its impaired asset write-down ( in $ ) :
A．Cash
B．120000
C．Accounts Payable
D．290000
E．Accounts Receivable
F．200000
G．Deferred Tax Liability
H．740000
I．Inventory
J．300000
K．Long-term Debt
L．
800000
M．Property, Plant & Eq.(net)
N．1700000
O．Conunon Stock
P．490000
Q．Total Assets
R．2320000
S．Retained Earnings
T．2320000