December 31 2017 2016 Cash Accounts receivable Inventory Available-for-sale debt investments Buildings Equipment Patents $33,300 $12,900 12,200 10,000 9,000 2,900 -0 29,800 44,900 20,100 6,300 $107,300 $91,000 11,900 5,000 Allowance for doubtful accounts Accumulated depreciation-equipment Accumulated depreciation-building Accounts payable Dividends payable Notes payable, short-term (nontrade) Long-term notes payable Common stock Retained earnings $3,000 $4,500 4,400 6,000 2,900 4,900 4,000 31,000 25,000 43,000 33,000 6,300 $107,300 $91,000 2,000 5,000 3,000 20,300 Additional data related to 2017 are as follows