The following is a December 31, 2017, post-closing trial balance for the Happy Valley Corporation....

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Accounting

The following is a December 31, 2017, post-closing trial balance for the Happy Valley Corporation.

Account Name Debit Credit
Cash 25123
Accounts Receivable 55867
Inventory 82233
Interest Payable 10499
Marketable Securities 46126
Land 121941
Buildings 300486
Accumulated Depreciation -- Building 99036
Equipment 73821
Accumulated Depreciation -- Equipment 24101
Copyright (net of Amortization) 12755
Prepaid Expenses 34639
Accounts Payable 65545
Unearned Revenues 22037
Notes Payable 252229
Allowance for Uncollectible Accounts 7430
Common Stock ?
Retained Earnings 69201

Additional Information:

1. The $121941 balance in the land account consists of $100008 for the cost of land where the plant and office buildings are located. The remaining amount represents the cost of land being held for speculation.

2. The $46126 in the marketable securities account represents an investment in the common stock of another corporation. Valley intends to sell one-half of the stock within the next year.

3. The notes payable account consists of a note due in six months and a $163267 note due in three equal annual installments, with the first payment due in August of 2018.

Calculate the following balance sheet total for the Happy Valley Corporation at December 31, 2017. Answer in dollars and cents ($ 0.00 ).

Common Stock:

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