Cardassian Company Balance Sheet As of December 31, 2017 Particulars Year 2017 Assets Current Assets Cash $15,731 Accounts receivable- net $10,288 Inventory $1,779 Prepaid Assets $1,748 Total Current Assets $41,638 Add: Land $30,278 Add: Building and equipment $222,665 Less: Accumulated Depreciation ($41,115) Total Assets $241,374 Total Liabilities and Stockholders' Equity Current Liabilities Accounts Payable $12,270 Add: Accrued Expenses $4,233 Total Current Liabilities $16,503 Add: Long-Term Debt $31,500 Total liabilities $48,003 Stockholders' Equity Common Stock, $10 par value $21,552 Add: Additional Paid-in Capital $45,002 Add: Retained Earnings $146,872 Less: Treasury Stock ($20,055) Total Stockholders' Equity $193,371 Total liabilities and stockholders' equity $241,374 can the calculations for the changes in the balance be explained