(All balances presented in their natural account balances) 12/31/2017 12/31/2016 Adjusted Closing Trial Balance Trial Balance Accounts Payable 53,000 47,000 Accounts Receivable 78,000 60,000 Accrued Liabilities 110,000 103,000 Accumulated Depreciation - Buildings 34,000 30,000 Accumulated Depreciation - Equipment 12,000 11,000 Additional Paid in Capital 171,000 162,000 Allowance for Doubtful Accounts 3,000 2,000 Amortization Expense 2,000 Bonds Payable 150,000 100,000 Buildings 147,000 120,000 Cash 114,000 82,000 Common Stock, $1 Par 19,000 18,000 Cost of Goods Sold 390,000 Depreciation Expense 13,000 Dividends 30,000 Equipment 70,000 90,000 Equity Investments 16,000Equipment Equity Investments Gain from disposal of Discontinued Operation, net of tax Gains and Dividends Received on Equity Investment Income Taxes Interest Expense Interest Income Inventory Land Loss from Discontinued Operation, net of tax Loss on Sale or Property, Plant 8: Equipment Patents Prepaid Rent Rent Expense Retained Earnings Salaries Expense Sales Revenue Treasury Stock 70,000 15,000 39,000 3,000 14,000 5,000 9,000 104,000 30,000 10,000 2,000 38,000 3,000 72,000 44,000 248,000 750,000 21,000 90,000 90,000 30,000 40,000 5,000 44,000