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Exercise 14-11 Wiemers Corporation's comparative balance sheets are presented below WIEMERS CORPORATION Balance Sheets December 31 2017 2016 Cash Accounts receivable (net) Inventory Land Buildings Accumulated depreciation-buildings $ 4,800 21,300 10,200 20,200 69,500 14,600 $ 3,700 23,700 7,000 26,300 69,500 (10,300) Total Accounts payable Common stock Retained earnings $111,400$119,900 $31,200 69,600 19,100 $ 12,200 75,500 23,700 Total 5111,400 $119,900 Wiemers's 2017 income statement included net sales of $113,000, cost of goods sold of $60,600, and net income of $15,700