Assets Cash Accounts receivable Inventory Prepaid expenses Long-term investments Plant assets Accumulated depreciation Total December 31 Liabilities and Stockholders' Equity Accounts payable Accrued expenses payable Bonds payable Common stock Retained earnings Total Sheets 2017 2016 $ 109,080 $ 65,340 118,530 51,300 151,875 138,848. 38,340 35,100 186,300 147,150 384,750 327,375 (67,500 ) (70,200) $921,375 $694,913 $ 137,700 $ 90,855 22,275 28,350 148,500 197,100 297,000 236,250 315,900 142,358 $921,375 $694,913