17-20.) Use the following to prepare a balance sheet for ABC Manufacturing Account 2011 2012 Accumulated Depreciation 2,020 2,670 Accounts payable 1,800 2,060 Cash 1,300 1,090 Owners Investment 4,990 4,990 Inventory 5,800 5,750 Long-term debt 7,800 7,500 Plant, Property and Equipment 8,400 9,200 Current portion of long-term debt o 300 Retained earnings 1,370 1,490