Example 5: The following items are taken from the financial statements of Cerner Company for the year ending December 31, 2018: Accounts payable $18,000 Accounts receivable 11,000 Accumulated depreciation - equipment 28,000 Advertising expense 21,000 Cash 15,000 Cerner, Share Capital (1/1/18) 102,000 Cerner, Dividend 14,000 Depreciation expense 12,000 Insurance expense 3,000 Note payable, due 6/30/ 19 70,000 Prepaid insurance (12-month policy) 6,000 Rent expense 17,000 32,000 Service revenue 133,000 Supplies 4,000 Supplies expense 6,000 Equipment 210,000 Salaries expense What is the company's net income for the year ending December 31, 2018? What is the balance that would be reported for equity at December 31, 2018? What are total current assets at December 31, 2018? What is the book value of the equipment at December 31, 2018? What are total current liabilities at December 31, 2018? What are total non-current liabilities at December 31, 2018