Following are selected balance sheet accounts of Marin 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 Selected balance sheet accou nts Increase (Decrease) Assets Accounts receivable Property, plant, and equipment Accumulated depreciation-plant assets 2017 $34,000 274,800 2016 $24,100 244,700 $9,900 30,100 (11,000) (179,200) (168,200) Increase $2,900 3,000 3,100 6,000 13,500 2017 2016 Liabilities and stockholders' equity Bonds payable Dividends payable Common stock, $1 par Additional paid-in capital Retained earnings $49,200 8,000 21,900 9,000 104,500 $46,300 5,000 18,800 3,000 91,000 Selected income statement information for the year ended December 31, 2017: Sales revenue Depreciation Gain on sale of equipment Net income $154,700 37,900 14,400 30,900