Tom Company (which uses a perpetual inventory system) has the following account balances after adjusting entries at December 31, 2012: Cash Merchandise Inventory (12/31/2012) Equipment $ 227,000 100,000 120,000 105,000 350,000 880,000 67,000 120,000 27,000 10,000 47,000 85,000 260,000 8,000 720,000 20,000 23,000 56,000 5,000 95,000 30,000 117,000 70,000 ccounts Receivable Common Stock ($.50 par) Sales Rent Expense Bonds Payable (due 2040) ccounts Payable Dividends Treasury Stock, Common (19,000 shares) Preferred Stock 6% ($10 par) Land Paid-in Capital in Excess of Par Value, Preferred Cost of Goods Sold Interest Expense Unearned Revenue Paid-in Capital from Treasury Stock Transactions, Common llowance for Doubtful Accounts Operating Expenses Accumulated Depreciation- Equipment Paid-in Capital in Excess of Par Value, Common Retained Earnings (1/1/2012) The total paid-in capital at December 31, 2012 is: $560,000 O $574,000 O $435,000 O $616,000 O None of the above The net realizable value of the accounts receivable at December 31, 2012 is: $100,000 $95,000 O $105,000 $110,000 O None of the above The number of outstanding common shares at December 31, 2012 is 653,000 shares O 700,000 shares O 350,000 shares O 303,000 shares O None of the above