Cornerstone Co. Balance Sheet Accounts 12/31/17 12/31/18 Bonds Payable $2,100 $2,100 Cash 400 392 Accounts Receivable 145 128 Preferred Stock 500 500 Accounts Payable 244 250 Land 3,285 3,285 Common Stock 1,200 1,200 Inventory 480 520 Retained Earnings 320 400 Unearned Rent Revenue (to be earned in 2 months) 40 28 Prepaid Insurance (3-month policy) 114 173 Taxes Payable 20 20 20 Cornerstone Co. Income Statement Accounts For Year Ended 12/31/18