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The Extra Surplus Company's Balance Sheet for December 31, 2015 and the Income Statement for 2016 are shown below. Extra Surplus Company Balance Sheet December 31, 2015 Assets Cash 16,000 8,000 Accounts Receivable 19,200 Inventory 32,000 Property and Equipment, Net 75,200 Liabilities and Stockholders' Equity 16,000 Accounts Payable 8,000 Notes Payable, Long-Term 32,000 Common Stock 19,200 Retained Earnings 75,200