Condensed financial data of Blue Spruce Corp. follow. Blue Spruce Corp. Comparative Balance Sheets December 31 Assets 20172010 Cash Accounts receivable Inventory Prepaid expenses Long-term investments Plant assets $138,168 82,764 150,138 64,980 192,375 175,874 48,564 44,460 235,980 186,390 487,350 414.675 85,500) (88,920) $1,167,075 $880,223 Accumulated depreciation Total