Blossom Company reported the following information for 2017.

Blossom Company Comparative Balance Sheets December 31
Assets		2017			2016			Change Increase/Decrease
Cash		$ 53,860			$ 35,980			$ 17,880	Increase
Accounts receivable		61,510			22,220			39,290	Increase
Inventory		43,840			0			43,840	Increase
Prepaid expenses		5,990			4,000			1,990	Increase
Land		54,840			70,560			15,720	Decrease
Buildings		199,990			199,990			0
Accumulated depreciationbuildings		( 21,195	)		( 14,130	)		7,065	Increase
Equipment		183,340			68,180			115,160	Increase
Accumulated depreciationequipment		( 27,975	)		( 10,080	)		17,895	Increase
Totals		$ 554,200			$ 376,720
Liabilities and Stockholders Equity
Accounts payable		$ 43,340			$ 39,900			$ 3,440	Increase
Accrued expenses payable		0			10,030			10,030	Decrease
Bonds payable		99,810			150,100			50,290	Decrease
Common stock ($1 par)		229,810			60,470			169,340	Increase
Retained earnings		181,240			116,220			65,020	Increase
Totals		$ 554,200			$ 376,720