Grouper Inc. had the following condensed balance sheet at the end of operations for 2016.

GROUPER INC. BALANCE SHEET DECEMBER 31, 2016
Cash		$8,300		Current liabilities		$15,100
Current assets other than cash		29,000		Long-term notes payable		26,200
Equity investments		20,600		Bonds payable		24,600
Plant assets (net)		68,900		Common stock		75,800
Land		40,700		Retained earnings		25,800
		$167,500				$167,500

During 2017, the following occurred.

(a)		Grouper Inc. sold part of its investment portfolio for $12,800. This transaction resulted in a gain of $5,100 for the company. No unrealized gains or losses were recorded on these investments in 2017.
(b)		Dividends totaling $9,100 were paid to stockholders.
(c)		A tract of land was purchased for $12,100.
(d)		Net income was $35,600 after allowing depreciation of $13,700.
(e)		Bonds payable in the amount of $10,900 were redeemed at par.
(f)		Land was purchased through the issuance of $22,800 in bonds.
(g)		An additional $10,200 in common stock was issued at par.
(h)		Both current assets (other than cash) and current liabilities remained at the same amount.

GROUPER INC. STATEMENT OF CASH FLOWS For the Year Ended December 31, 2017 Cash Flows from Operating Activities Net Income Adjustments to reconcile net income to net cash provided by operating activities: $ > > > $ Prepare the condensed balance sheet for Grouper Inc. as it would appear at December 31, 2017. GROUPER INC. BALANCE SHEET Assets Equities $ $ $