Comparative balance sheet Hallow Hardware Corp. Comparative Balance Sheet As at December 31, 2017 and 2016 December 31, 2017 Increase 2016 (Decrease) Current assets Cash and cash equivalents Accounts receivable Inventories Prepaid expenses S 17,200 S 6,000S 11,200 42,300 45,000(2,700) (3,300) 800 84,100 87,400 2,600 1,800 Property, plant, and equipment: Land 30,000 3,800 S 289,500 S 249,700S 39,800 90,000 53,300 60,000 49,500 Equipment, net Total assets.. Current liabilities: Accounts payable Salary payable Other accrued liabilities S 35,900|| S 33,700||$ 2,200 6,200 22,10023,700(1,600) 1,700 (4,500) Long-term liabilities: Notes payable 73,500108,000(34,500) Shareholders' equity: Common shares 88,600 67,700 64,100 14,000 24,500 53,700 Retained earnings Print Done