"Dec. $31$

$2017"$

$85,0007,300$ Plant Assets Acc. Dep

$22,900-900150,00021,000$

$131,0009,000$

$150,000$

$(21,000)$

$367,900$

$180,00025,500$

$21,000-2,500$

$120,000$ Notes Payable Common Stock Retained Earnings

$20,000120,00020,000206,900$

$206,900$

$367,900$

$135,50020,000235,300$