Balance Sheets 2016 2017 Assets Cash $ 32,200 $ 31,470 Accounts receivable 71,700 75,040 Inventories 62,600 65,125 Property, plant, and 165,000 177,400 equipment Less: Accumulated 47,360 51,700 depreciation Total assets $ 284,140 $297,335 Liabilities and Equity Accounts payable Accrued expenses Long-term debt Common stock Accumulated retained earnings $ 46,700 $ 48,970 8,080 7,060 27,400 30,700 34,000 39,800 167,960 170,805 Total liabilities and equity $ 284,140 $297,335 Amount Source/Use Source Use Use Item Cash Accounts receivable Inventories Property, plant, and equipment Accounts payable Accrued expenses Long-term debt Common stock Accumulated retained earnings Use Source Use Source Source Source