Cash Accounts receivable Inventory Investments Buildings Equipment Patents Allowance for doubtful accounts Accumulated depreciation equipment Accumulated depreciation-building Accounts payable Dividends payable Notes payable, short-term (nontrade) Long-term notes payable Common stock Retained earnings December 31 2013 2014 $40,760 $14,510 14,790 10,850 9,600 13,430 3,620 -0- 30,580 50,980 21,900 6,740 5,660 $125,620 $97,800 $3,340 $5,050 2,730 5,340 6,650 5,660 3,620 4,370 3,750 2,270 32,450 25,930 43,290 33,020 35,880 10,070 $125,620 $97,800