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Wiemers Corporation's comparative balance sheets are presented below. WIEMERS CORPORATION Balance Sheets December 31 2017 2016 Cash Accounts receivable (net) Inventony Land Buildings Accumulated depreciation-buildings $ 3,400 21,700 10,200 20,100 69,700 (15,500) (10,700) $4,000 23,400 7,500 25,600 69,700 Total Accounts payable Common stock Retained earnings $109,600 $119,500 12,000 31,400 69,200 18,900 109,600$119,500 75,600 22,000 Total Wiemers's 2017 income statement included net sales of $107,000, cost of goods sold of $59,700, and net income of $15,100