Exercise 23-12 Condensed financial data of Carla Company for 2017 and 2016 are presented below. CARLA COMPANY COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2017 AND 2016 2016 Cash Receivables Inventory Plant assets Accumulated depreciation Long-term investments (held-to-maturity) 2017 $1,820 $1,140 1,780 1,590 1,860 1,870 (1,220) (1,150) 1,270 1,290 1,710 1,420 $7,110$6,270 Accounts payable Accrued liabilities Bonds payable Common stock Retained earnings $880 240 1,580 1,680 1,890 $7,110$6,270 $1,170 210 1,390 1,930 2,410