Balance Sheets: 20182017 $75 300 350 $725 1,490 $2,215 Cash and equivalents Accounts receivable Inventories $90 275 375 $740 2,000 $2,740 Total current assets Net plant and equipment Total assets $85 50 165 $300 290 1,225 400 $2,740$2,215 $150 75 140 $365 450 1,225 700 Accounts payable Accruals Notes payable Total current liabilities Long-term debt Common stock Retained earnings Total liabilities and equity