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Flounder Inc., had the following condensed balance sheet at the end of operations for 2016 FLOUNDER INC BALANCE SHEET DECEMBER 31, 2016 Cash Current assets other than cash Equity investments Plant assets (net) Land $8,500 28,900 20,000 67,200 40,000 $164,600 Current liabilities Long-term notes payable Bonds payable Common stock Retained earnings $15,000 25,300 25,000 75,000 24,300 $164,600 During 2017, the following occ 1. A tract of land was purchased for $8,900 2. Bonds payable in the amount of $15,000 were redeemed at par 3. An additional $10,100 in common stock was issued at par 4. Dividends totaling $9,300 were paid to stockholders 5. Net income was $30,600 after allowing depreciation of $13,600 6. Land was purchased through the issuance of $22,700 in bonds 7. Flounder Inc. sold part of its investment portfolio for $13,000. This transaction resulted in a gain of $2,000 for the company. No unrealized gains or losses were recorded on these investments in 2017. 8. Both current assets (other than cash) and current liabilities remained at the same amount