H.J. Boswell, Inc., Balance Sheets (5 millions, except per share data) for the Year Ended December 31, 2016 Assets Liabilities and Stockholders' Equity 2015 2016 2015 2016 Cash $94.50 $ 90.00 Accounts payable $ 184.50 $ 189.00 Accounts 139.50 162.00 Accrued expenses 45.00 45.00 Receivable Inventory 229.50 378.00 Short-term notes 63.00 54.00 Other current 13.50 13.50 Total current liabilities $ 292.50 $288.00 assets Total current assets $ 477.00 $ 643.50 Long-term debt 720.00 771.75 1,669.50 1,845.00 Total liabilities Gross plant and equipment $1,012.50 $1,059.75 Less accumulated (382.50) (517.50) Common stockholders equity depreciation Net plant and $1,287.00 $1,327.50 Common stock-par value 45.00 45.00 equipment Paid-in capital 324.00 324.00 Retained earnings 382.50 542.25 $ 751.50 S 911.25 Total common stockholders' equity Total assets $1,764.00 $1,971.00 S1,764.00 $1,971.00 Total liabilities and stockholders' equity 2 H.J. Boswell, Inc., Balance Sheets (5 millions, except per share data) for the Year Ended December 31, 2016 Assets Liabilities and Stockholders' Equity 2015 2016 2015 2016 Cash $94.50 $ 90.00 Accounts payable $ 184.50 $ 189.00 Accounts 139.50 162.00 Accrued expenses 45.00 45.00 Receivable Inventory 229.50 378.00 Short-term notes 63.00 54.00 Other current 13.50 13.50 Total current liabilities $ 292.50 $288.00 assets Total current assets $ 477.00 $ 643.50 Long-term debt 720.00 771.75 1,669.50 1,845.00 Total liabilities Gross plant and equipment $1,012.50 $1,059.75 Less accumulated (382.50) (517.50) Common stockholders equity depreciation Net plant and $1,287.00 $1,327.50 Common stock-par value 45.00 45.00 equipment Paid-in capital 324.00 324.00 Retained earnings 382.50 542.25 $ 751.50 S 911.25 Total common stockholders' equity Total assets $1,764.00 $1,971.00 S1,764.00 $1,971.00 Total liabilities and stockholders' equity 2