Comparative balance sheet accounts of Ayayai Inc. are presented below. AYAYAI INC. COMPARATIVE BALANCE SHEET ACCOUNTS AS OF DECEMBER 31, 2017 AND 2016 December 31 Debit Accounts 2017 2016 Cash Accounts Receivable Inventory Equity investments Machinery Buildings Land $42,400 70,600 30,100 22,000 30,300 67,900 $33,900 60,300 24,100 38,900 18,700 55,700 7,600 7,600 $270,900$%239,200 Credit Accounts Allowance for Doubtful Accounts Accumulated Depreciation-Machinery Accumulated Depreciation-Buildings Accounts Payable Accrued Payables Long-Term Notes Payable Common Stock, no-par $2,300 5,600 13,500 34,700 3,500 21,000 150,000 $1,500 2,200 8,900 24,500 2,600 30,800 125,000