Data for Atlantis Inc. is given below:

Atlantis Inc.

Comparative Balance Sheet

December 31, 2015 and 2014

20152014

Assets

Current Assets:

Cash $12,000 $10,200

Accounts Receivable, Net 16,100 16,800

Merchandise Inventory 45,000 31,000

Prepaid Expenses6,5003,900

Total Current Assets $79,600 $61,900

Property, Plant, and Equipment, Net265,000233,000

Total Assets$344,600$294,900

Liabilities

Total Current Liabilities $9,900 $11,200

Long-term Liabilities60,00050,000

Total Liabilities69,90061,200

Stockholders' Equity

Preferred Stock, 3% 75,000 75,000

Common Stockholders' Equity, no par$199,700$158,700

Total Liabilities and Stockholders' Equity$344,600$294,900

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