Chapter 17 Saved Presented next are the balance sheet accounts of Bergen Corporation as of December 31, 2017 and 2016. 2017 2016 Increase (Decrease) $ 541,000 585,000 895,000 2,021,000 350,000 1,060,000 (295,000) 158,000 -0- 180,000 $3,474,000 $ 308,000 495,000 780,000 1,583,000 250,000 720,000 (170,000) -0- 75,000 180,000 $2,638,000 $ 233,000 90,000 115,000 438,000 100,000 340,000 (125,000) 158,000 (75,000) -0- $ 836,000 Assets Current assets: Cash Account receivable, net Inventories Total current assets Land Plant and equipment Accumulated depreciation Leased equipment under capital lease Marketable investment securities, at cost Investment in Mason, Inc., at cost Total assets Liabilities and Stockholders' Equity Current liabilities: Current portion of long-term debt Accounts payable and accrued expenses Total current liabilities Note payable, long-term Liability under capital lease Bonds payable Unamortized bond premium Deferred income taxes Common stock, par-value $20 Additional paid-in capital Retained earnings Total liabilities and stockholders' equity $ 159,000 760,000 919,000 300,000 124,000 500,000 16,000 60,000 640,000 304,000 611,000 $3,474,000 $ B23,000 823,000 -0- -0- 500,000 18,000 45,000 600,000 244,000 408.000 $2,638,000 $ 159,000 (63000) 96,000 300,000 124,000 -0- (2,000) 15,000 40,000 60,000 203.000 $ 836,000 Additional Information: On January 2, 2017, Bergen sold all of its marketable investment securities for $95,000 cash. . On March 10, 2017. Bergen paid a cash dividend of $50,000 on its common stock. No other dividends were paldo 2017 . On April 15, 2017, Bergen issued 2,000 shares of its common stock for land having a fair value of $100,000.