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Exercise 15-17 Flint Corporation's post-closing trial balance at December 31, 2017, is shown as follows FLINT CORPORATION POST-CLOSING TRIAL BALANCE DECEMBER 31, 2017 Dr. Cr. Accounts payable Accounts receivable Accumulated depreciation-buildings Additional paid-in capital in excess $361,400 $527,000 176,000 1,385,000 147,000 29,000 316,000 of par-common From treasury stock Allowance for doubtful accounts Bonds payable Buildings Cash Common stock ($1 par) Dividends payable (preferred stock-cash) Inventory Land Preferred stock ($50 par) Prepaid expenses Retained earnings Treasury stock (common at cost) 1,573,000 205,000 198,000 3,600 555,000 427,000 550,000 37,000 319,000 161,000 $3,485,000 $3,485,000 At December 31, 2017, Flint had the following number of common and preferred shares Common Preferred Authorized Issued Outstanding 594,000 198,000 184,000 66,000 11,000 11,000