2018 201 $ 23,000 $ 25,000 36,0 34,000 55,0 100,000 110,00 $27.000 263,00 (67,000) (100,00 85,000 40,00 (18,000) (10,000 $709,000 $394,000 Assets Cash Accounts receivable Inventory Land Buildings Accumulated depreciation buildings Equipment Accumulated depreciation equipment Total assets Liabilities and Shareholdels' Equity Bank overdraft Accounts payable Income tax payable Interest payable Dividends payable Bank loan payable-current portion Bank loan payablenon-current portion Common shares Retained earnings Total liabilities and shareholders' equity $ -0- 43,000 3,000 6,000 3,000 26,000 380,000 198,000 50,000 $709,000 $ 8,000 26,000 2,000 7,000 1,000 20,000 212.000 88,000 30,000 $394,000 2018 201 $ 23,000 $ 25,000 36,0 34,000 55,0 100,000 110,00 $27.000 263,00 (67,000) (100,00 85,000 40,00 (18,000) (10,000 $709,000 $394,000 Assets Cash Accounts receivable Inventory Land Buildings Accumulated depreciation buildings Equipment Accumulated depreciation equipment Total assets Liabilities and Shareholdels' Equity Bank overdraft Accounts payable Income tax payable Interest payable Dividends payable Bank loan payable-current portion Bank loan payablenon-current portion Common shares Retained earnings Total liabilities and shareholders' equity $ -0- 43,000 3,000 6,000 3,000 26,000 380,000 198,000 50,000 $709,000 $ 8,000 26,000 2,000 7,000 1,000 20,000 212.000 88,000 30,000 $394,000