12. Gerald Company's balance sheet information at the end of 2016 and 2017 is as follows: Total shareholders' equity 2016 $(n) 2017 $ 145,600 Accumulated other comprehensive income 14,800 5,000 Current liabilities (m) 24,900 Intangible assets 15,000 13,900 Property, plant, and equipment (net) (1) 96,700 Current assets 25,000 (i) Total contributed capital 123,900 Long-term liabilities (k) 78,000 Retained earnings 67,850 Total assets Common stock, $5 par Working capital Additional paid-in capital Long-term investments Total liabilities 23,500 (g) 28,900 5,500 (c) 33,800 45,000 (b) (a) At the end of 2016, additional paid-in capital was twice the amount of common stock. During 2017 the company issued 1,000 shares of common stock.