Following are selected balance sheet accounts of Carla Bros. Corp. at December 31, 2017 and 2016, and the increases or decreases in each account from 2016 to 2017. Also presented is selected income statement information for the year ended December 31, 2017, and additional information. ed balance sheet accounts Increase (Decrease) 2017 $34,100 275,900 2016 $24,100 249,500 $10,000 26,400 (11,400) Accounts receivable Property, plant, and equipment (179,200) (167,800) 2017 2016 Increase 49,500 8,000 21,800 9,100 103,300 $46,300 4,900 19,000 3,100 90,300 $3,200 3,100 2,800 6,000 13,000 Bonds payable Dividends payable Common stock, $1 par Additional paid-in capital Retained earnings Selected income statement information for the year ended December 31, 2017: Sales revenue Depreciation Gain on sale of equipment Net income $156,100 38,400 14,500 31,300 Additional information