2017 2018 Assets Current assets $ 14,200 $ 19,000 51,800 85,000 $ 18,260 23,100 54,780 96,140 $ $ $ 315,000 $ 400,000 $ 343,860 440,000 Cash Accounts receivable Inventory Total Fixed assets Net plant and equipment Total assets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total Total liabilities and owners' equity $ $ $ 58,400 $ 23,400 $ 81,800 $ 32,000 $ 61,820 25,080 86,900 22,000 $ 2 $ 44,000 $ 242,200 286,200 $ 400,000 $ 44,000 287,100 331,100 440,000 $ $