Condensed financial data of Headland Company for 2017 and 2016 are presented below HEADLAND COMPANY COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2017 AND 2016 Cash Receivables Inventory Plant assets Accumulated depreciation Long-term investments (held-to-maturity) 2017 $1,820 1,780 1,590 1,870 (1,220 ) 1,270 2016 $1,140 1,290 1,860 1,710 (1,150 ) 1,420 $7,110$6,270 Accounts payable Accrued liabilities Bonds payable Common stock Retained earnings $1,170 210 1,390 1,930 2,410 $7,110 $880 240 1,580 1,680 1,890 $6,270