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COMPARATIVE BALANCE SHEET ACCOUNTS AS OF DECEMBER 31, 2017 AND 2016 December 31 bit Accounts 2017 2016 $42,300 $33,700 Cash 70,000 Accounts Receivable 60,400 Inventory 30,300 24,100 38,700 Equity investments 22,000 Machinery 29,900 18,900 56,100 Buildings 67,000 7,600 Land 7,600 $269,100 $239,500 Credit Accounts Allowance for Doubtful Accounts $2,200 $1,500 Accumulated Depreciation-Machinery 5,600 2,300 Accumulated Depreciation-Buildings 13,300 9,000 Accounts Payable 35,000 25,000 Accrued Payables 3,400 2,600 30,600 Long-Term Notes Payable 21,000 Common Stock, no-par 150,000 125,000 38,600 43,500 Retained Earnings $269,100 $239,500 Additional data (ignoring taxes): 1. Net income for the year was $41,300. 2. Cash dividends declared and paid during the year were $21,200. 3. A 20% stock dividend was declared during the year. $25,000 of retained earnings was capitalized. 4. Equity investments (level of ownership is less than 20% hat cost $25,200 were sold during the year for $28,900. No unrealized gains and losses were recorded on these investments in 2017. 5. Machinery that cost $3,800, on which $750 of depreciation had accumulated, was sold for $2,250 Grouper's 2017 income statement follows (ignoring taxes). Sales revenue $534,300 376,200 Less: Cost of goods sold Gross margin 158,100 Less: Operating expenses (includes $8,350 depreciation and $5,076 bad debts) 119,700 Income from operations 38,400 Other: Gain on sale of investments $3,700 Loss on sale of machinery 800 2,900 $41,300 Net income