Answer:
Some information must be missing, maybe retained earnings, since the balance sheet does not balance.
Assets
Current assets
Cash $21,000
Accounts receivable $16,000
Inventory $30,000
Total current assets $67,000
Non-current assets
Equipment $150,000
Acc. depreciation ($65,000)
Total non-current assets $85,000
Total assets $152,000
Liabilities
Current liabilities
Accounts payable $19,000
Salaries payable $7,500
Interest payable $3,500
Total current liabilities $30,000
Long term liabilities
Notes payable $35,000
Total liabilities $65,000
Stockholders' equity
Common stock $60,000
Total stockholders' equity $60,000
Total liabilities + equity $125,000
(missing something)