Believe a lot of what I did is incorrect!

RODRIQUEZ CORPORATION Comparative Balance Sheets December 31 Cash Accounts receivable Investments Equipment Accumulated depreciation-equipment 2017 $16,500 25,000 19,950 60,150 (14,250) 2016 $17,600 22,200 15,850 70,050 (10,400) Total $107,350 $115,300 Accounts payable Bonds payable Common stock Retained earnings $11,050 30,100 44,700 29,450 $107,350 $115,300 $14,850 10,100 50,100 32,300 Total Additional information: 1. Net income was $18,250. Dividends declared and paid were $15,400. 2. Equipment which cost $9,900 and had accumulated depreciation of $2,000 was sold for $3,400. 3. No noncash investing and financing activities occurred during 2017