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IKIBAN INC Comparative Balance Sheets June 30, 2017 and 2016 Cash Accounts receivable, net $ 103,300 51,000 58,000 97,000 75,500 70,800 5.100 Inventory Prepaid expenses 6.800 Total current assets Accum depreciation- Equipment Total assets 31,000122,000 (30,500) (12.500) $355,200 $322,300 Liabilities and Equity Accounts payable Wages payable Income taxes payable Total current liabilities Notes payable (long term) $ 32,000 40,500 6,700 42,800 37,000 79,800 62.100 67,000 Common stock, $5 par value Retained earnings 234,000167.000 41,400 Total liabilities and equity $355.200 $322.300 IKIBAN INC Income Statement