Consolidated balance sheet data for Planet, Inc. and its 70 percent-owned subsidiary, Sun Corp., are presented below:

2017 2016 Cash LA 8,000 26,000 Accounts Receivable (net) 75,000 54,000 Inventory 100,000 89,000 Plant & Equipment (net) 156,000 170,000 Copyright 16,000 18,000 Totals 355,000 $ 357,000 Accounts Payable 60,000 $ 51,000 Long-term Debt 35,000 Noncontrolling Interest 27,000 25,000 Common Stock, $1 par 100,000 100,000 Retained Earnings 168,000 146,000 Totals LA 355,000 357,000