ABC, INC. Comparative Balance Sheet As of December 31, 2015, and December 31, 2016 12/31/15 12/31/16 Assets Cash $ 39,955 $ 45,459 Investments 258,456 169,125 Office equipment 225,000 310,759 Accumulated depreciation (156,000) (165,379) (equipment) Building 491,200 491,200 Accumulated depreciation (building) (37,232) (49,826)