Condensed financial data of Windsor, Inc. follow Windsor, Inc. Comparative Balance Sheets December 31 Assets Cash Accounts receivable 2017 2016 $135,744 81,312 47,504 63,840 189,000 172,788 43,680 231,840 183,120 478,800 407,400 Prepaid expenses Long-term investments Plant assets Accumulated depreciation Total 47,712 (84,000) (87,360) $1,146,600 864,780 Liabilities and Stockholders' Equity Accounts payable Accrued expenses payable Bonds payable Common stock Retained earnings Total $171,360 113,064 35,280 800 245,280 369,600 294,000 393,120 177,156 $1,146,600 864,780 27,720