3 LOGIC COMPANY Comparative Balance Sheet December 31, 2017 and 2018 2018 2017 Amount Percent Percent EBOOK $ 8.900 12,400 13,900 9.900 45,100 Print $ eferences $ Amount Assets Current assets Cash 5 11,900 Accounts receivable 16,400 Merchandise inventory 8,400 Prepaid expenses 23,900 Total current assets $ 80.800 Plant and equipment: Building (net) $ 14,400 Land 13,400 Total plant and equipment $ 27.800 Total assets 88.400 Liabilities Current liabilities: Accounts payable $ 12.900 Salaries payable 8.900 Total current liabilities $ 19.800 Long-term liabilities Mortgage note payable 21,900 Total liabilities 3 41,700 Stockholders' Equity Common stock 20.900 Retained earnings 25,800 Total stockholders' equity $ 46,700 Total abilities and stockholders' equity $ 88.400 10,900 8.900 19,800 84,900 ulu h 8.900 4.900 11,800 $ $ 20,400 32,200 $ 21.000 11,700 32,700 64.900 $